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Practical manual for Income Tax 2020.

B) Construction or extension of the habitual residence

Regulations: Articles 68.1 and 78.2 Law IRPF as amended on 31-12-2012; 55.1 Regulation, as of 31-12-2012

  1. Who is entitled to this deduction?
  2. Concept of construction and expansion of the habitual residence
  3. Concepts that do not give the right to deduction
  4. Amounts paid in the year with the right to deduction
  5. Deduction percentages