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The consultant asks whether payments to the municipality for a self-built home can be considered external financing for the home purchase investment deduction. The DGT responds that amounts paid through external financing (amortisation and interest) are deductible if the transitional regime requirements are met.
Cuestión planteada Si las cuotas pagadas al ayuntamiento tienen la consideración de cantidades satisfechas con financiación ajena para la adquisición de vivienda habitual a efectos de la deducción en el Impuesto sobre la Renta de las Personas Físicas.
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