Skip to content
V1289-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Home ownership investment deduction requires construction to be completed within four years of investment start

A taxpayer asks whether the home ownership investment deduction can be applied after signing a property with a cooperative in 2024, having joined in 1994. The DGT responds that it is not possible because the transitional regime is not met, as more than four years have passed between the start of investment and completion of works.

In 6 key points

Lifecycle

2025-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact