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El consultante pregunta si puede aplicar la exención por reinversión en vivienda habitual tras vender una casa que dejó de ser su residencia en diciembre de 2023, habiendo firmado arras en 2025 y la escritura en 2026. La DGT responde que la transmisión ocurre con la escritura pública y, al ser esta en 2026, ya han pasado más de dos años desde que la vivienda dejó de ser habitual.
The tax team reviews your specific situation.
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