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Una contribuyente pregunta si al cambiar de entidad bancaria mediante la cancelación de su hipoteca actual y la contratación de una nueva, mantiene el derecho a la deducción por inversión en vivienda habitual y si los gastos de la operación son deducibles. La DGT responde que, si la operación se realiza en un mismo acto, el derecho se mantiene y los gastos asociados son deducibles.
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