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Practical Income Manual 2022.

Deduction for investment in main home: Transitional scheme

The Electronic Headquarters of the Tax Agency incorporates a “Virtual Income Assistant”, where you can check if you are entitled to the deduction, the effects on the deduction for changes in the use of the home, due to modifications in the mortgage loan that finances the habitual residence, among other cases.

  1. Transitional scheme
  2. General conditions and requirements
  3. Deduction modalities