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V3144-19 ·12 November 2019 ·consulta-vinculante Medium impact
Tax

Supplementary tax returns must be filed to regularise main residence deductions following clawback of floor clauses

A resident of Argentina has enquired about how to regularise the deduction for investment in their main residence after receiving refunds related to floor clauses. The Directorate General for Taxes (DGT) indicates that supplementary tax returns must be filed for the affected tax years, increasing the tax liability without late payment interest.

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2019-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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