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Una contribuyente pregunta si puede seguir deduciéndose las cuotas de un préstamo hipotecario para su vivienda habitual si cancela el préstamo actual y contrata uno nuevo con otra entidad. La DGT responde que, si la cancelación y la nueva contratación ocurren en un mismo acto, se mantiene el derecho a la deducción por las cantidades que se satisfagan.
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