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V1174-14 ·28 April 2014 ·consulta-vinculante Medium impact
Tax

Right to housing account tax deduction maintained if legal acquisition occurs before December 2013

The applicant asks whether they can maintain tax deductions for a housing account opened in 2009 via a private contract before the four-year term expires, subsequently converting it into a public deed. The Directorate-General for Tax (DGT) rules that to preserve this right, the legal acquisition (both title and mode) must take place before the deduction was abolished in 2013.

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Lifecycle

2014-04-28PublishedPublished 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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