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V1709-25 ·19 September 2025 ·consulta-vinculante Medium impact
Tax

Prerequisites for claiming home ownership deduction after 2013 repeal

The consultant asks whether they can claim the home ownership deduction having purchased their home in 2011 without ever using it. The DGT responds that, generally, access to the transitional regime requires having claimed the deduction in a prior period before 2013.

In 6 key points

Lifecycle

2025-09-19PublishedPublished 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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