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V2073-17 ·2 August 2017 ·consulta-vinculante Medium impact
Tax

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

A taxpayer sought clarification on whether she could continue claiming tax relief for her principal residence following a divorce and the replacement of her original mortgage with a new one. The Directorate General for Taxes (DGT) ruled that she may continue to deduct amounts from the new loan that correspond to the repayment of the original loan and any cancellation costs.

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2017-08-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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