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V1344-25 ·16 July 2025 ·consulta-vinculante Medium impact
Tax

Deduction for home investment not available for 2024 purchase

The consultant asks whether payments on a loan for a primary residence purchased in 2024 can be deducted. The DGT states that no deduction is allowed as the purchase falls after the transitional regime's deadline.

In 4 key points

Lifecycle

2025-07-16PublishedPublished 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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