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Un contribuyente pregunta si puede empezar a aplicar la deducción por inversión en vivienda habitual tras haber adquirido su vivienda en 2002 y haber pasado a residir en ella recientemente. La DGT responde que, para acceder al régimen transitorio, es necesario haber practicado la deducción en algún periodo anterior al 1 de enero de 2013.
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