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A query was raised regarding whether the amendment to Law 2/1994 limits the tax benefits for subrogation and novation to residential loans. The DGT ruled that the new definition of 'real estate lender' expands the range of eligible entities without restricting the purpose or recipient of the loan.
The ruling provides legal certainty for real estate lenders, confirming that the expanded definition of lender does not narrow the scope of eligible loans for tax relief.
The tax team reviews your specific situation.
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