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A divorced taxpayer inquired whether they could continue to claim a deduction for investment in a former family home, of which they retain 50% ownership but where their ex-spouse now resides. The Directorate General for Taxes (DGT) ruled that the deduction may be applied to the amounts paid corresponding to their share of ownership.
Cuestión planteada Posibilidad de continuar con la práctica de la deducción en cada ejercicio en función de las cantidades que satisfaga.
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