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V0294-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence may be resumed if new investment exceeds previous amounts

The taxpayer asks whether they can reapply the deduction for investment in their main residence after having exceeded the investment threshold required by a previous tax settlement. The DGT rules that, under the transitional regime, this is possible if the cumulative investment in the new residence exceeds the amounts previously deducted and the capital gains exempt through reinvestment.

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2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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