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The applicant inquired whether failing to claim the tax deduction for investment in a main residence in a particular tax year—while awaiting a judicial ruling—would result in the loss of the right to claim it in subsequent years. The Directorate General for Taxes (DGT) responded that not exercising the deduction in one tax year does not prevent it from being applied in following years, provided all requirements are met.
The tax team reviews your specific situation.
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