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V0821-24 ·22 April 2024 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for principal residence investment maintained when replacing a mortgage loan

A taxpayer inquired whether they could continue to claim the tax deduction for investment in their principal residence after cancelling their current mortgage and taking out a new one as the sole borrower. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not extinguish the right to the deduction, provided the new credit is used to repay the previous one.

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2024-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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