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Practical Income Manual 2021.

General or regional deductions for investment in the habitual residence and for works to adapt the habitual residence for people with disabilities

  1. In general: circumstances that determine the loss of the right to deductions made
  2. Special case: amounts received for the return of loan interest rate limitation clauses (floor clauses) that had formed part in previous years of the base of the deduction for investment in habitual residence or deductions established by the Autonomous Community