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V1585-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Maintained deduction for principal residence when repaying loan to lender's heirs

A taxpayer has enquired about the procedure for claiming the deduction for investment in a principal residence following the death of their father, who had provided the loan for the purchase. The Directorate General for Taxes (DGT) indicates that the taxpayer may continue to deduct the amounts paid to those who are subsequently awarded the right of credit.

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2022-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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