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V1186-18 ·9 May 2018 ·consulta-vinculante Medium impact
Tax

No need to regularise main residence deduction if the total tax liability was zero

A taxpayer inquired about how to regularise the deduction for investment in their main residence following the refund of floor clauses. The DGT ruled that it is not necessary to regularise tax years in which the state or regional total tax liability was zero, as the deduction was not effectively applied.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers do not need to amend previous tax returns to adjust deductions if they did not actually benefit from them due to having zero tax liability in those years.

Lifecycle

2018-05-09PublishedPublished 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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