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V0331-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

Deduction for main residence only applicable once investment exceeds previous residence amounts

The taxpayer asks whether they can apply the deduction for their new home proportionally from the start, or if they must wait until the investment exceeds that of previous homes. The DGT rules that the deduction can only commence once the total investment in the new home exceeds the sum of previous deductions and capital gains exempt through reinvestment.

In 6 key points

Lifecycle

2018-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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