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New guides on the latest Spanish tax and immigration developments.
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A taxpayer inquired whether they could continue claiming the tax deduction for investment in their principal residence after cancelling their current mortgage and entering into a new agreement with a different entity to switch from a variable to a fixed rate. The Directorate General for Tax (DGT) ruled that if the cancellation and the new contract are executed simultaneously, the right to the deduction is preserved.
The tax team reviews your specific situation.
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