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V1524-18 ·5 June 2018 ·consulta-vinculante Medium impact
Tax

Right to tax deduction for principal residence investment maintained under transitional regime if requirements are met

The applicant asks whether they can maintain tax deductions for investment in their principal residence after selling their current home and purchasing a new one. The Directorate General for Tax (DGT) responds that the deduction for the current residence may continue to be applied under the transitional regime, but it cannot be applied to amounts paid for the new residence.

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Lifecycle

2018-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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