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El consultante pregunta si la ruptura de una pareja de hecho permite considerar una vivienda como habitual antes de los tres años para aplicar la exención por reinversión. La DGT responde que no se puede asimilar automáticamente la ruptura de pareja de hecho con la separación matrimonial, aunque se debe valorar si la situación exige necesariamente el cambio de domicilio.
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