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The applicants purchased their home in 2012 and subrogated an existing mortgage to pay the remaining balance. The DGT has ruled that they may apply the tax relief for the amounts paid (principal and interest) under the transitional regime.
Cuestión planteada Posibilidad de practicar deducción por adquisición de vivienda habitual por las cantidades satisfechas en el año 2014 en concepto de amortización e intereses del préstamo en el que se han subrogado.
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