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V1204-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

The right to the deduction for primary residence is maintained after novation, subrogation, or substitution of the mortgage loan

The taxpayer asks whether they can continue to deduct the investment in their primary residence after restructuring their mortgage through novation or substitution. The DGT responds that the modification of financing conditions does not exhaust the right to the deduction, provided that the new loan is used to amortize the previous one.

In 6 key points

Lifecycle

2021-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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