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Un contribuyente que adquirió su vivienda en 2011 pero no aplicó la deducción por no tener rentas entre 2008 y 2013, consulta si puede hacerlo ahora. La DGT responde que, siguiendo el criterio del TEAC, sí puede si la falta de deducción se debió a no estar obligado a declarar o a no tener cuota íntegra.
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