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A civil servant transferred abroad inquires whether they can reapply the main residence investment tax deduction upon returning to Spain. The DGT rules that, if the deduction had previously been claimed, its application may be restarted once the property becomes their habitual residence again.
Cuestión planteada A. Si, cuando regrese a España para residir habitualmente, podrá volver a practicar la deducción por inversión en vivienda habitual.
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