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V1484-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Right to main residence tax deduction maintained after mortgage subrogation or replacement

A taxpayer inquired whether the tax deduction for investment in their main residence remains valid after changing their mortgage through subrogation or a new loan agreement. The Directorate General for Taxes (DGT) ruled that modifying financing conditions does not extinguish the right to the deduction, provided the new loan is used to repay the previous one.

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2022-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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