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V3024-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

Deduction for main residence cannot be applied following an exchange due to expropriation

A taxpayer inquired whether they could continue to deduct mortgage payments after exchanging their main residence for another property awarded by the City Council as compensation for an expropriation. The Directorate General for Taxes (DGT) ruled that this is not possible because the new property was acquired after the deduction was abolished.

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2021-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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