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The applicant acquired a co-owner's share in a property that was already their primary residence through a new family loan. The DGT ruled that this new acquisition does not allow for a tax deduction, although the original debt portion may still be deductible if all requirements are met.
Cuestión planteada Si puede practicar la deducción por inversión en vivienda habitual en función de las cantidades que satisfaga por la participación que adquiere al otro comunero.
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