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A taxpayer intends to replace their mortgage with a private loan from their parents to settle the existing debt. The DGT rules that this does not interrupt the right to the tax deduction for investment in the main residence, provided the new loan is used specifically to cancel the previous one.
The ruling provides legal certainty for taxpayers seeking to restructure mortgage debt through family financing without losing tax benefits related to their primary residence.
The tax team reviews your specific situation.
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