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V1149-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Cannot claim home investment deduction for purchase after 2012

The taxpayer asks whether they can claim the home investment deduction for their 2025 property purchase. The DGT states that the deduction is not available as the purchase date is after 2012 and the right is not transferable between properties.

In 6 key points

Lifecycle

2025-07-01PublishedPublished 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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