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V1711-17 ·3 July 2017 ·consulta-vinculante Medium impact
Tax

The four-year deadline to complete the construction of a main residence begins with the first investment payment

A query was made regarding the start and end dates of the four-year period for completing the construction of a self-built home. The DGT ruled that the period begins with the first payment for which the tax deduction is claimed and that the deadline cannot be extended beyond the provisions set out in the Regulations.

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2017-07-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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