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V1900-22 ·1 September 2022 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for main residence investment maintained after loan novation without increasing principal

The applicant asks whether they can maintain the tax deduction for investment in their main residence after modifying the term and interest rate of three mortgage loans without increasing the principal amount. The Directorate General for Tax (DGT) responds that the novation or substitution of a loan does not exhaust the right to the deduction, provided that the new loan is used to repay the previous one.

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2022-09-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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