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Un contribuyente consulta si puede aplicar la exención por reinversión en vivienda habitual tras vender la vivienda que fue del matrimonio tras su divorcio. La DGT indica que, aunque la jurisprudencia permite considerar la vivienda como habitual si el ex cónyuge reside en ella, en este caso la reinversión no es válida porque la nueva vivienda se compró en 2020 y la venta en 2025.
The tax team reviews your specific situation.
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