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A taxpayer applying for the main residence investment tax deduction for a loan taken out before 2013 has enquired whether this right is maintained when switching banks by cancelling the current loan and taking out a new one. The Directorate General for Taxes (DGT) has ruled that if the cancellation and the new contract are carried out as a single transaction, the right to the deduction is not lost.
The tax team reviews your specific situation.
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