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V0215-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Deduction for main residence may apply following dissolution of co-ownership due to divorce under certain conditions

A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence after being awarded sole ownership of the property following a divorce and subsequently taking out a new loan. The Directorate General for Taxes (DGT) ruled that this is possible under the transitional regime, provided that specific limits and requirements regarding the acquired share are met.

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2022-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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