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La consultante pregunta si su vivienda puede considerarse habitual para la exención por reinversión pese a no haber residido en ella tres años, debido a problemas de conciliación y salud. La DGT indica que las circunstancias deben obligar al cambio de domicilio y que la valoración de si estas son necesarias corresponde a la Administración.
The tax team reviews your specific situation.
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