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V0376-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Depends on whether the home ownership deduction was claimed before 2013 or TEAC criteria are met

A taxpayer asks whether they can claim the home ownership deduction for mortgage payments on a property purchased in 2011. The DGT states that access to the transitional regime requires either having claimed the deduction before 2013 or meeting the TEAC criteria.

In 6 key points

How it affects those involved

Taxpayers purchasing property before 2013 may be eligible for the home ownership deduction under the transitional regime if they met the conditions.

Lifecycle

2025-03-20PublishedPublished 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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