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V1630-15 ·27 May 2015 ·consulta-vinculante Medium impact
Tax

Payment protection insurance costs are not included in the property acquisition value

The applicant asks whether the cost of payment protection insurance, included in the mortgage principal, can be added to the acquisition value of their home. The DGT rules that this is not possible as it is an expense linked to financing rather than an expense inherent to the acquisition.

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2015-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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