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A taxpayer married under the community property regime asks whether their spouse can use the balance from their housing account to repay the mortgage on a property the taxpayer already owned, and how this affects ownership and tax deductions. The Directorate General of Taxes (DGT) rules that ownership is shared based on individual contributions and that the spouse retains the right to the housing account deduction provided they meet the required timeframes.
The tax team reviews your specific situation.
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