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The consultant asks whether selling their home before three years of residency allows reinvestment exemption due to marriage and lack of space. The DGT responds that marriage or lack of space does not automatically exempt from the three-year residency period if the move is not a necessary requirement.
Cuestión planteada Posibilidad de considerar que dicha vivienda es su habitual a efectos de la exención por reinversión del artículo 38.1 de la LIRPF teniendo en cuenta las circunstancias mencionadas.
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