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V2235-21 ·5 August 2021 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for main residence maintained after loan novation, subrogation or replacement

The inquirer asks whether they can continue to claim tax deductions for mortgage payments following a restructuring of their financing. The Directorate General for Taxes (DGT) rules that modifying financing conditions does not extinguish the right to the deduction, provided the new loan is used to repay the previous one.

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2021-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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