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MEDIUM
FISCAL

Right to home investment deduction lost upon ceasing to reside there

V1127-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1127-25
Published
27 Jun 2025

Summary

The taxpayer asks whether they can continue claiming the home investment deduction after purchasing a new property and renting out the old one. The DGT states that the deduction ends when the property is no longer the habitual residence.

In 5 key points

Lifecycle

2025-06-27PublishedPublished 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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