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V0228-23 ·13 February 2023 ·consulta-vinculante Medium impact
Tax

Right to main residence investment tax relief under transitional regime requires prior claim before 2013

A taxpayer has enquired whether they can apply for tax relief for a property acquired in 2011 and subsequently request a rectification for previous years. The Directorate General for Taxes (DGT) clarifies that to utilise the transitional regime, the taxpayer must have either applied the relief for the previous residence or met specific requirements prior to 2013.

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2023-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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