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V0095-15 ·15 January 2015 ·consulta-vinculante Medium impact
Tax

Installing a lift does not qualify for main residence investment tax relief, but may allow for home improvement deductions

A taxpayer inquired whether they could claim tax relief for investment in their main residence regarding expenses for a lift project paid in 2012. The Directorate General for Taxes (DGT) ruled that the main residence investment deduction does not apply, but assessed whether the deduction for home improvement works could be claimed instead.

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2015-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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