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V1086-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence may be reinstated following regularisation of unfinished construction works

A taxpayer who failed to complete the construction of their home within the legal timeframe was required to repay the deductions claimed. The DGT clarifies whether the deduction can be reapplied following regularisation and under the transitional regime.

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2014-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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