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El consultante pregunta si al cambiar de entidad bancaria mediante la cancelación de su hipoteca actual y la contratación de una nueva, perderá el derecho a la deducción por inversión en vivienda habitual. La DGT responde que si la operación se realiza en un mismo acto de forma simultánea, se mantiene el derecho a la deducción por las cantidades que se satisfagan.
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