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Practical Income Manual 2021.

For investment in habitual residence that is considered protected and for young people

Regulations: Articles 6 and 2 Text Recast of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.

  1. Investment in protected habitual residence
  2. Investment in habitual residence by young people
  3. Common requirements for the application of deductions