Skip to content
V0636-16 ·16 February 2016 ·consulta-vinculante Medium impact
Tax

The €400,000 limit for the old housing reduction applies individually per taxpayer

A married couple under the community property regime (gananciales) inquired whether the €400,000 limit for the reduction under the ninth transitional provision applies jointly or individually. The Directorate General of Taxes (DGT) ruled that this limit must be applied individually to each taxpayer, based on their respective ownership percentage.

In 6 key points

Lifecycle

2016-02-16PublishedPublished 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