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The applicant asks whether they can continue to claim the tax deduction 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 Tax (DGT) rules that the right is maintained if the cancellation and the new contract are carried out as a single transaction.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga.
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