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A taxpayer inquired whether they could claim the deduction for investment in their main residence on 75% of loan instalments, despite being listed as a joint and several debtor for 50%. The Directorate General for Tax (DGT) ruled that the 75% deduction is only permissible if the taxpayer proves that the other co-owner lent them the necessary amount to complete their ownership share.
The tax team reviews your specific situation.
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