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V1522-18 ·5 June 2018 ·consulta-vinculante Medium impact
Tax

Right to main residence tax deduction maintained if floor clause refunds are used to reduce loan principal

A taxpayer queried whether funds received from floor clause refunds could be included in the main residence tax deduction. The DGT ruled that these amounts do not form part of the taxable base and, if applied directly to reducing the loan principal, do not trigger the obligation to regularise the deduction.

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2018-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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