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Un contribuyente con discapacidad pregunta si puede considerar su vivienda como habitual para aplicar la exención por mayores de 65 años, pese a no haber residido en ella tres años debido a que no está adaptada. La DGT responde que la discapacidad no es una causa automática y que debe probarse que el cambio de domicilio es una necesidad inevitable y no una opción voluntaria.
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