Skip to content
V0401-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Housing account tax deductions maintained if balance is used for primary residence within four years

A taxpayer inquired whether they could consolidate housing account deductions when repaying a spouse's mortgage after marrying under the community property regime. The Directorate General of Taxes (DGT) ruled that this is possible provided the four-year period is met and the investment aligns with the legal ownership of the property.

In 6 key points

Lifecycle

2015-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact