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MEDIUM
FISCAL

Prerequisites for claiming home ownership deduction after 2013 repeal

V1709-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1709-25
Published
19 Sept 2025

Summary

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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