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V0789-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied if the purchase is made in 2023

The inquirer asks whether, when acquiring social housing through mortgage subrogation, they can maintain the deduction for investment in the main residence previously held by the seller. The DGT responds that this is not possible because the deduction was abolished in 2013.

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2023-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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