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V1950-17 ·19 July 2017 ·consulta-vinculante Medium impact
Tax

Right to deduction for investment in primary residence exercised via IRPF declaration

The consultant asks whether the right to deduction for investment in primary residence is exercised by filing the IRPF declaration or by notifying the payer via form 145. The DGT responds that the right is exercised exclusively through submission of the IRPF declaration.

In 6 key points

Lifecycle

2017-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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