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A taxpayer asks whether the reinvestment exemption can be applied to a property previously shared with an ex-partner, where they no longer resided. The DGT states that, in line with Supreme Court jurisprudence, the property is considered habitual residence if the former spouse maintained it as such at the time of sale or in the two years prior.
Cuestión planteada Posibilidad de aplicarse la exención por reinversión en vivienda habitual.
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