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V1462-24 ·17 June 2024 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied after donating property ownership

A taxpayer inquired whether she could continue to claim the deduction for investment in her main residence after donating her property to her husband in 2022. The Directorate General for Taxes (DGT) ruled that the loss of ownership of the property prevents the continued application of said deduction.

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2024-06-17PublishedPublished 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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