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V1610-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Tax relief for main residence investment may be maintained when replacing a mortgage loan

A taxpayer has enquired whether they can continue to claim tax relief for investment in their main residence after cancelling their original mortgage to take out two new financial products. The Directorate General for Taxes (DGT) has ruled that replacing one loan with others does not exhaust the right to the deduction, provided the new capital is used to repay the previous loan.

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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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