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V1235-21 ·5 May 2021 ·consulta-vinculante Medium impact
Tax

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

The taxpayer asks whether changing the conditions of their mortgage loan (novation, subrogation, or substitution) maintains the right to the deduction for investment in the primary residence. The DGT responds that these operations do not exhaust the possibility of applying the deduction, provided that the new loan is used to amortize the previous one.

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2021-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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