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V0736-21 ·29 March 2021 ·consulta-vinculante Medium impact
Tax

Loss of main residence tax relief upon acquiring housing provided due to office or employment

A taxpayer inquired whether they could continue to claim tax relief for investments in their primary residence in Granada if they were to purchase the company-provided housing they currently occupy in Ceuta. The Directorate General for Taxes (DGT) ruled that acquiring the Ceuta property would result in the loss of the right to claim tax relief for the Granada residence.

In 6 key points

How it affects those involved

The ruling clarifies that the acquisition of housing provided by an employer as part of a job role can disqualify a taxpayer from claiming tax deductions related to their previous main residence.

Lifecycle

2021-03-29PublishedPublished 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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