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A taxpayer asks whether selling their home before three years of residence can qualify for reinvestment tax exemption, arguing the house is too small for their new family situation. The DGT responds that lack of space is not a circumstance that necessarily requires a change of address.
Cuestión planteada Saber si al vender esta antes de residir en ella por un plazo de tres años puede considerarse habitual dadas las circunstancias.
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