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A taxpayer inquired whether they could claim the tax deduction for investment in their main residence after being awarded full ownership of their home following a divorce. The Directorate General for Taxes (DGT) ruled that this is not possible because the mortgage was established in 2014.
Cuestión planteada Posibilidad de aplicarse la deducción por inversión en vivienda habitual a efectos del Impuesto sobre la Renta de las Personas Físicas.
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