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V1529-19 ·24 June 2019 ·consulta-vinculante Medium impact
Tax

Tax relief for main residence investment cannot be applied if relocation abroad occurs before legal acquisition

A taxpayer purchased a house under construction but relocated abroad before the keys were handed over. The DGT has ruled that, because the relocation occurred before the legal acquisition, the property does not retain its status as a main residence, resulting in the loss of entitlement to tax deductions.

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Lifecycle

2019-06-24PublishedPublished 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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