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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether they could continue to claim a tax deduction for an investment in a property acquired in 2007 after moving to their spouse's residence in 2011. The Directorate General for Taxes (DGT) ruled that the right to the deduction is lost once the property ceases to be the taxpayer's main residence, although it could be reclaimed if they move back into it.
The tax team reviews your specific situation.
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