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V3115-23 ·1 December 2023 ·consulta-vinculante Medium impact
Tax

Right to main residence tax deduction maintained if current loan is cancelled and a new one is contracted simultaneously

A taxpayer inquired whether they could continue to claim tax deductions for investment in their main residence after cancelling their current mortgage and taking out a new one with a different lender. The Directorate General for Taxes (DGT) ruled that if the cancellation and the new contract occur as a single transaction, the right to the deduction is not lost.

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2023-12-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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