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MEDIUM
FISCAL

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

V1535-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1535-25
Published
26 Aug 2025

Summary

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.

In 5 key points

Lifecycle

2025-08-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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