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El consultante pregunta por el tratamiento fiscal de la venta de su vivienda habitual cuando recibe adelantos del precio antes de la transmisión y si puede aplicar la exención por reinversión. La DGT aclara que los importes recibidos previamente integran el valor de transmisión y que la exención requiere reinvertir el importe obtenido en una nueva vivienda habitual en el plazo legal.
The tax team reviews your specific situation.
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