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A taxpayer acquired a property in 2007 but only began residing in it habitually in 2020. The Tax Agency has ruled that the deduction for investment in the main residence cannot be applied as the transitional regime requirements are not met.
Cuestión planteada Si, a partir de comenzar a residir en esta, tiene derecho a iniciar la práctica de la deducción por inversión en vivienda habitual.
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