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A taxpayer replaced part of their original mortgage with a private loan to repay it. The Directorate-General for Tax (DGT) ruled that this change in financing does not extinguish the right to the tax deduction, provided the new loan is used to amortise the previous one.
The ruling provides legal certainty for taxpayers seeking to refinance their mortgages through private arrangements without losing existing tax benefits related to their main residence.
The tax team reviews your specific situation.
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