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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 200 results.
Requirements to claim home ownership deduction after 2013 repeal
V5355-26
Right to deduction for home ownership investment maintained on loan replacement
V5325-26
Deduction for investment in primary residence not available for 2025 land purchase
V5376-26
Deductions for mortgage payments during habitual residence
V5278-26
Requirements to claim home purchase deduction after 2013 repeal
V5280-26
Exemption for reinvestment not applicable if property sold more than two years after leaving habitual residence
V5281-26
V5303-26
Home ownership investment deduction limited to ownership percentage
V5304-26
Life and home insurance premiums may count in home ownership investment deduction under certain conditions
V1645-26
Purchase of new home outside two-year period disqualifies from reinvestment exemption
V1649-26
Requisitos de residencia para la exención por reinversión en vivienda habitual
V1595-26
Reinvestment exemption allows purchase of new habitual home within two years of selling old one
V1534-26
La exención por reinversión en vivienda habitual es aplicable incluso si se utiliza financiación ajena
V1536-36
Requirements for home purchase investment deduction under transitional regime
V1549-26
Exemption for reinvestment not applicable for mortgage repayment or non-compliant property improvements
V1570-26
Reinvestment exemption requires purchase of new home or specific renovation
V1573-26
Reinvestment exemption possible if new home purchased within two years of selling old one
V1589-26
Requisitos de residencia y plazos para la exención por reinversión en vivienda habitual
V1421-26
Right to deduction for home investment maintained if loan cancelled and new one taken out simultaneously
V1388-26
Reinvestment exemption in habitual residence requires mandatory relocation
V1390-26
Reinvestment exemption possible for converted lofts used as habitual residence
V1396-26
Exemption for reinvestment not valid if new home purchased outside two-year period
V1377-26
Exemption for reinvestment in under-construction home requires two-year reinvestment period and four-year completion
V1384-26
Reinvestment exemption possible if new home purchased within two years of selling previous one
V1376-26
Reinvestment exemption for construction property: two- and four-year deadlines
V1335-26
Reinvestment exemption allows reforms only if deemed structural rehabilitation
V1336-26
Deduction for home investment applicable for purchases before 2013
V1337-26
Reinvestment exemption available for home construction if timelines met
V1327-26
Reinvestment exemption requires mandatory domicile change for habitual home
V1312-26
Reinvestment exemption in habitual home requires necessary move
V1318-26
Distance to workplace does not guarantee habitual residence for reinvestment exemption
V1321-26
Breakup does not automatically entitle exemption for reinvestment if move is not required
V1322-26
Pre-letting of home does not affect reinvestment exemption if sold within two years
V1258-26
Exemption for reinvestment in habitual home possible if each spouse reinvests their share
V1254-26
Reinvestment exemption not available if new home purchased outside two-year period
V1249-26
Reinvestment exemption not applicable if property purchased outside two-year period
V1255-26
Deduction for home ownership can be restarted if residence is resumed
V1263-26
Deduction for home investment can be resumed if new investment exceeds previous one
V1247-26
Deduction for home investment can be restarted after returning to habitual residence
V1248-26
Reinvestment exemption applicable for home construction if timelines met
V1251-26
Reinvestment exemption applicable if new home purchased within two years of selling previous habitual residence
V1261-26
Right to deduction for home investment maintained if mortgage cancelled and new loan taken simultaneously
V1226-26
Right to deduction for home purchase investment maintained if loan cancelled and renewed in one act
V1241-26
Right to deduct home investment maintained after loan replacement
V1235-26
Reinvestment exemption applicable to foreign habitual home
V1207-26
Possibility of claiming full deduction for investment in primary residence after condominium dissolution
V1228-26
Reinvestment exemption requires mandatory relocation circumstances
V1232-26
Reinvestment exemption requires domicile change to be a necessity, not a choice
V1234-26
For home reinvestment exemption, construction must finish within four years of investment start
V1237-26
Deductions for home ownership expenses applicable only during habitual residence
V1238-26
Possibility of reapplying for home ownership deduction if residence is restored
V1242-26
Reinvestment exemption possible for jointly owned property
V1185-26
Rehabilitation works may qualify as reinvestment in habitual residence
V1162-26
Deduction for home ownership maintained if loan repays previous mortgage
V1160-26
Deduction for habitual residence maintained after mortgage loan extension
V1129-26
Work relocation may preserve home property exemption if move is necessary
V1116-26
Reinvestment exemption applicable for construction property if timelines met
V1126-26
Cancellation costs of mortgage can be deducted from home purchase investment
V1127-26
Partial exemption for reinvestment in habitual home property possible
V1037-26
Deduction for habitual residence possible after condominium extinction
V0991-26
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