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El consultante pregunta si las cuotas pagadas al ayuntamiento por la compra de una vivienda en autoconstrucción pueden considerarse financiación ajena para la deducción por inversión en vivienda habitual. La DGT responde que las cantidades satisfechas por financiación ajena (amortización e intereses) son deducibles si se cumplen los requisitos del régimen transitorio.
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