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Practical manual for Income Tax 2024. Volume 1

General or regional deductions for investment in the habitual residence and for works to adapt the habitual residence for people with disabilities

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