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Deduction for investment available in newly established companies across consecutive years
V5344-26
Deduction for investment in primary residence not available for 2025 land purchase
V5376-26
Right to deduction for home ownership investment maintained on loan replacement
V5325-26
Home ownership investment deduction limited to ownership percentage
V5304-26
V5303-26
Requirements to claim home purchase deduction after 2013 repeal
V5280-26
Deductions for mortgage payments during habitual residence
V5278-26
Deduction for investment in new assets possible for property used in business
V5385-26
Requirements to claim home ownership deduction after 2013 repeal
V5355-26
Life and home insurance premiums may count in home ownership investment deduction under certain conditions
V1645-26
La deducción por inversión en empresas de nueva creación requiere que la actividad no sea la gestión de patrimonio inmobiliario
V1618-26
Requirements for home purchase investment deduction under transitional regime
V1549-26
Exención en el IRPF de las subvenciones por eficiencia energética (RD 477/2021)
V1417-26
Right to deduction for home investment maintained if loan cancelled and new one taken out simultaneously
V1388-26
Deduction for home investment applicable for purchases before 2013
V1337-26
Deduction for home ownership can be restarted if residence is resumed
V1263-26
Reinvestment exemption not available if new home purchased outside two-year period
V1249-26
Deduction for home investment can be restarted after returning to habitual residence
V1248-26
Deduction for home investment can be resumed if new investment exceeds previous one
V1247-26
Possibility of reapplying for home ownership deduction if residence is restored
V1242-26
Right to deduction for home purchase investment maintained if loan cancelled and renewed in one act
V1241-26
Deductions for home ownership expenses applicable only during habitual residence
V1238-26
Possibility of claiming full deduction for investment in primary residence after condominium dissolution
V1228-26
Right to deduction for home investment maintained if mortgage cancelled and new loan taken simultaneously
V1226-26
Right to deduct home investment maintained after loan replacement
V1235-26
Deduction for home ownership maintained if loan repays previous mortgage
V1160-26
Cancellation costs of mortgage can be deducted from home purchase investment
V1127-26
Deduction for habitual residence maintained after mortgage loan extension
V1129-26
Deduction for habitual residence possible after condominium extinction
V0991-26
Investors in audiovisual productions can claim tax deduction
V0905-26
Deduction for home investment can be restarted if property becomes habitual residence
V0557-26
Each spouse may claim up to €9,040 annually for habitual home investment
V0533-26
Deduction for home investment can be maintained upon loan replacement
V0509-26
Only the portion of the new loan attributable to the original home loan is deductible
V0469-26
Deduction for home investment not applicable without full ownership
V0436-26
Right to deduction for investment in primary residence maintained if mortgage is cancelled and new one taken out simultaneously
V0270-26
Right to home ownership investment deduction maintained if loan is cancelled and renewed simultaneously
V0273-26
Right to deduct mortgage payments retained if loan is cancelled and renewed simultaneously
V0268-26
Right to deduction for investment in primary residence maintained on loan replacement
V2604-25
Right to deduct mortgage payments retained after loan transfer
V2629-25
Possibility of reapplying home ownership deduction upon returning to residence
V2611-25
100% loan deductions possible after condominium extinction if conditions met
V2387-25
Possibility of applying the deduction for investment in primary residence following the termination of co-ownership
V2394-25
State deduction for accessibility works in habitual home not available
V2255-25
V2145-25
Deductions for home ownership investment cannot be carried forward
V2138-25
100% loan repayments deductible after condominium extinction if conditions met
V2057-25
Deduction for home ownership can be maintained upon loan replacement
V1917-25
Emission premium included in investment deduction base
V1870-25
Deduction for investment available for new businesses even if investor holds executive functions
V1849-25
Investment deduction available for new businesses without waiting for emerging company certification
V1822-25
Improvements can be included in purchase value but do not allow home investment deduction if carried out in 2019
V1813-25
Prerequisites for claiming home ownership deduction after 2013 repeal
V1709-25
Deduction for home investment can be reapplied upon return to residence
V1685-25
Right to deduct home ownership investment maintained upon replacing mortgage with interest-free family loan
V1682-25
Spouse donating share in home loses home investment deduction
V1549-25
Possibility of applying the deduction for investment in primary residence following the dissolution of a co-ownership under the transitional regime
V1539-25
Requirements for the deduction for investment in primary residence in cases of construction and change of residence
V1532-25
Deduction for home investment can be applied in future years if conditions were met before 2013
V1535-25
Cannot deduct 100% of mortgage if only 33.33% of property ownership held
V1533-25
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