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El consultante pregunta si puede seguir deduciéndose las cuotas de un nuevo préstamo hipotecario tras haber subrogado uno anterior y estar planteando una nueva sustitución. La DGT responde que la novación o sustitución de préstamos no agota el derecho a la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior.
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