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V0317-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Deduction for home investment can be restarted if home becomes habitual residence

A taxpayer asks whether they can reapply for the home investment deduction after returning to reside in a property purchased in 2006. The DGT responds that, under the transitional regime, the deduction can be restarted if the property becomes a habitual residence and no deduction was claimed for another property during the intervening period.

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2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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