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V1549-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Deduction for main residence may apply after dissolution of co-ownership subject to certain limits

The applicant asks whether, after dissolving the co-ownership of their main residence and becoming the sole owner, they can deduct 100% of the loan amounts. The DGT rules that they may deduct both the portion previously held and the portion acquired from the former co-owner, provided the latter had claimed the deduction before 2013 and had not exhausted their entitlement.

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2023-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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