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Practical Income Manual 2022.

Due to the increase in the costs of external financing for investment in primary residences derived from the increase in interest rates (not applicable 2022)

Regulations: Art. 10 Text Recast of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Note: In fiscal year 2022, this deduction is not applicable, given that the deduction percentage is negative.