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La consultante pregunta sobre los requisitos y plazos para aplicar la exención por reinversión en vivienda habitual cuando se trata de autopromoción de obra nueva. La DGT aclara que se debe cumplir un doble requisito: reinvertir el importe en el plazo de dos años y finalizar la construcción en un máximo de cuatro años desde el inicio de la inversión.
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