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MEDIUM
FISCAL

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

V1289-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1289-25
Published
11 Jul 2025

Summary

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.

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