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V2092-14 ·31 July 2014 ·consulta-vinculante Medium impact
Tax

Right to housing account deduction may be maintained by applying balance to the acquired property

The applicant asks whether the balance of a housing account opened in 2010 can be used to pay for part of a property acquired in 2012, before the four-year period has elapsed. The DGT rules that this is possible provided the entire balance is allocated to the acquisition or construction of the primary residence within four years of the account's opening.

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2014-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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