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El consultante pregunta si puede aplicar la exención por reinversión en vivienda habitual si la entrega de la obra nueva ocurre más de dos años después de vender su vivienda actual. La DGT aclara que se deben cumplir dos condiciones: reinvertir el dinero en un plazo de dos años y que la construcción finalice en el plazo de cuatro años establecido por la normativa.
The tax team reviews your specific situation.
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