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V1347-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied if not previously claimed before 2013

A taxpayer asks whether they can apply the deduction for investment in their main residence after having acquired the property in 2006, but only having moved into it as their primary residence in 2013. The Directorate General for Taxes (DGT) rules that they cannot access the transitional regime because the deduction was not claimed in tax periods prior to 2013.

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2022-06-13PublishedPublished 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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