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V1535-25 ·26 August 2025 ·consulta-vinculante Medium impact
Tax

Deduction for home investment can be applied in future years if conditions were met before 2013

A taxpayer who claimed the home residence deduction between 2007 and 2009 asks whether it can continue to be claimed in later years, such as 2023. The DGT responds that it can be done as long as the property remains their habitual residence.

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2025-08-26PublishedPublished 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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