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A taxpayer acquired a property in 2007 but only began residing in it habitually in 2020. The Tax Agency has ruled that the deduction for investment in the main residence cannot be applied as the transitional regime requirements are not met.
Taxpayers who acquire property before 2013 but do not establish their habitual residence until after that date may be ineligible for certain transitional tax benefits.
The tax team reviews your specific situation.
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