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New guides on the latest Spanish tax and immigration developments.
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Un contribuyente consulta si su vivienda puede considerarse habitual para la exención por reinversión tras vivir en ella menos de tres años debido a un divorcio y la inadecuación del espacio para la custodia compartida. La DGT señala que para excepcionar el plazo de tres años, la circunstancia debe exigir necesariamente el cambio de domicilio y ser sobrevenida.
The tax team reviews your specific situation.
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