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A taxpayer asks whether they can continue deducting mortgage payments for their primary residence if they cancel their current loan and take out a new one with another lender. The DGT responds that if cancellation and the new loan are carried out in a single transaction, the right to deduction remains for amounts paid.
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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