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Practical manual for Income Tax 2022.

Deduction for investment in main home: Transitional scheme

The Tax Agency's electronic headquarters includes a "Virtual Income Assistant", where you can check whether you are entitled to the deduction, the effects on the deduction due to changes in the use of the home, due to modifications in the mortgage loan that finances the habitual residence, among other assumptions.

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