Skip to content
V1367-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Unused amounts for main residence tax relief cannot be carried forward to subsequent tax years

The taxpayer asks whether amounts relating to the main residence investment tax relief that could not be applied due to insufficient total tax liability can be used in following years. The Directorate General for Taxes (DGT) responds that such a carry-forward is not permitted.

In 5 key points

Lifecycle

2022-06-14PublishedPublished 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