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Un contribuyente consulta si puede aplicar la exención por transmisión de vivienda habitual tras recuperar la posesión de su inmueble tras un divorcio. La DGT aclara que, siguiendo la jurisprudencia del Tribunal Supremo, el requisito de haber residido en la vivienda en los dos años anteriores a la venta se cumple si el cónyuge que permaneció en ella la utilizó como vivienda habitual.
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