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V0184-17 ·26 January 2017 ·consulta-vinculante Medium impact
Tax

Deduction for investment in primary residence remains applicable via transitional regime

A taxpayer opened a housing savings account in 2011 and purchased their first primary residence in 2012. The Tax Agency has confirmed that, having claimed the deduction in 2011, the taxpayer is eligible for the transitional regime to continue applying it from 2013 onwards.

In 5 key points

Lifecycle

2017-01-26PublishedPublished 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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