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El consultante pregunta si puede aplicar la exención por reinversión en vivienda habitual tras la extinción de un condominio, alegando que compró su nueva casa en 1999 tras su divorcio. La DGT responde que, aunque la jurisprudencia permite considerar la vivienda como habitual si el otro cónyuge permanece en ella, la exención no aplica porque la reinversión ocurrió fuera del plazo legal de dos años.
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