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V0726-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Right to main residence tax deduction maintained if current loan is cancelled and a new one is taken out simultaneously

A taxpayer inquired whether they could continue to claim the tax deduction for investment in their main residence when switching banks by cancelling their current loan and taking out a new one. The Directorate General for Taxes (DGT) ruled that if the operation is carried out simultaneously, the right to the deduction is not lost.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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