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V0161-19 ·25 January 2019 ·consulta-vinculante Medium impact
Tax

Refunds from foreign currency loan annulments are not income, but require tax deduction regularisation

A taxpayer received funds following a court ruling that annulled the foreign currency clauses of their mortgage. The DGT has ruled that this money does not constitute income, but the taxpayer must regularise their main residence tax deduction if it was previously applied to those amounts.

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2019-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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