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V0197-21 ·9 February 2021 ·consulta-vinculante Medium impact
Tax

Tax relief for main residence investment cannot be applied if construction is completed after the four-year deadline

A taxpayer purchased a plot of land in 2011 to build a home, but construction was halted and only completed in 2017. The Directorate General for Tax (DGT) ruled that the taxpayer cannot benefit from the transitional regime for the main residence investment deduction.

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2021-02-09PublishedPublished 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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