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V0828-23 ·10 April 2023 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence is permitted until it ceases to be a primary residence

The taxpayer asks whether they can deduct amounts paid for their main residence in 2022 before ceasing to reside there due to work commitments. The DGT rules that payments made while the property maintains its status as a main residence are deductible, but subsequent payments are not.

In 6 key points

Lifecycle

2023-04-10PublishedPublished 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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