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Un contribuyente con derecho a la deducción por inversión en vivienda habitual quiere cancelar su hipoteca actual y contratar una nueva que también financie una segunda vivienda para alquilar. La DGT responde que puede mantener la deducción de forma proporcional a la parte del préstamo destinada a la vivienda habitual y deducir los intereses de la parte destinada al alquiler como gasto en rendimientos de capital inmobiliario.
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