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Un contribuyente mayor de 65 años consulta si puede aplicar la exención por la venta de su vivienda habitual tras haber estado empadronado en otro domicilio durante siete meses. La DGT responde que la exención depende de que la vivienda sea la residencia habitual y que el empadronamiento en otro lugar no impide por sí solo el derecho a la exención.
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