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V1029-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

Deduction for main residence cannot be applied if property ownership is lost

A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence after donating their share of the property to their son, despite still residing there and remaining liable for the mortgage. The Directorate General for Tax (DGT) ruled that the loss of ownership prevents the application of the deduction.

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2023-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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