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Practical manual for Income Tax 2022.

General or regional deductions for investment in the habitual residence and for adaptation works of the habitual residence by people with disabilities

  1. In general: circumstances that determine the loss of the right to the deductions made
  2. Special case: Amounts received from the repayment of interest rate limitation clauses on loans (floor clauses) that had formed part of the basis for the deduction for investment in habitual housing or of deductions established by the Autonomous Community in previous years