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A taxpayer inquired whether they could continue to claim a tax deduction for investment in their main residence after replacing their mortgage through subrogation or by cancelling the existing loan and entering into a new one. The Directorate General for Taxes (DGT) ruled that a change in financing conditions does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
The tax team reviews your specific situation.
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