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A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence on the entire property after donating an undivided half-share via a private document. The Directorate General for Taxes (DGT) ruled that the deduction may only be applied to the portion that has not been donated.
Cuestión planteada Al no haberse elevado a escritura pública la donación, pregunta si se puede seguir aplicando la deducción en su totalidad
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