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V1231-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied to extension works carried out after 2012

The taxpayer asks whether they can claim the deduction for investment in their main residence and the regional deduction in Catalonia for extension works. The Directorate General for Taxes (DGT) rules that the state deduction is not applicable because the works commenced after 2012, and that authority over regional deductions lies with the Autonomous Community.

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Lifecycle

2020-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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