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Un propietario consulta si puede aplicar la reducción por arrendamiento de vivienda cuando el arrendatario es una empresa pero el contrato identifica a un empleado específico para residir en ella. La DGT responde que es posible aplicar la reducción si se acredita que el inmueble se destina a vivienda y el uso es exclusivo para la persona física determinada en el contrato.
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