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V3098-17 ·29 November 2017 ·consulta-vinculante Medium impact
Tax

No requirement to regularise main residence tax deduction if floor clause refund did not result in undue deductions

A query was raised regarding whether the tax deduction for investment in a main residence must be regularised following a refund related to floor clauses. The Directorate General for Taxes (DGT) ruled that there is no obligation to regularise if no amounts were unduly deducted.

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2017-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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