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V2289-20 ·6 July 2020 ·consulta-vinculante Medium impact
Tax

Deduction for main residence investment may be maintained after mortgage changes, subject to certain conditions

A taxpayer who was already claiming the deduction for having acquired their home before 2013 asks whether they can continue to do so after dissolving a co-ownership and replacing their mortgage with a new one. The DGT rules that they may continue to deduct the proportional part linked to the property acquired before 2013, provided that the new loan is used to repay the previous one.

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2020-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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