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A taxpayer who purchased their home in 2007 enquired whether they could continue to claim the deduction for investment in their main residence after it had been denied in recent tax years. The Directorate General for Taxes (DGT) ruled that, to access the transitional regime, it is an essential requirement to have applied the deduction in at least one tax year prior to 1 January 2013.
The tax team reviews your specific situation.
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