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V1509-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

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

The applicant asks whether changing mortgage conditions (via novation, subrogation, or replacement) preserves the right to the tax deduction for investment in the main residence. The DGT rules that these operations do not interrupt the financing process, provided the new loan is used to repay the previous one.

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2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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