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Una contribuyente pregunta si puede aplicar la deducción por inversión en vivienda habitual tras haber adquirido la propiedad antes de 2013 y haber pasado de ser copropietaria a titular única. La DGT responde que, para acceder al régimen transitorio, es necesario haber practicado la deducción en periodos anteriores a 2013, salvo excepciones específicas.
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