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V0571-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Excess years' deductions can be combined with new works if total does not exceed annual limit

The consultant asks whether amounts from 2023 exceeding the deduction limit can be combined with payments for new works in 2024 and 2025. The DGT confirms this is possible, provided the total of both does not exceed the annual maximum allowed.

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2025-03-31PublishedPublished 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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