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V1685-25 ·18 September 2025 ·consulta-vinculante Medium impact
Tax

Deduction for home investment can be reapplied upon return to residence

A taxpayer who bought their home in 2006 and claimed the deduction until 2022, after ceasing to reside there, asks whether they can reapply the deduction upon returning. The DGT confirms that the deduction can be restarted based on amounts paid from the new start of habitual residence.

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2025-09-18PublishedPublished 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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