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V0436-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Deduction for home investment not applicable without full ownership

A taxpayer asks whether they can claim the home investment deduction after acquiring a right of use and enjoyment via a land concession. The DGT responds that full ownership of the property is required.

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2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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