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V1776-14 ·8 July 2014 ·consulta-vinculante Medium impact
Tax

The start date for the main residence investment deduction is the date of the first payment made

A taxpayer has enquired as to when the four-year period to complete the construction of their home begins, following the purchase of land and the opening of a housing savings account. The Directorate General for Taxes (DGT) clarifies that the period commences with the first payment for which the deduction is claimed, and explains the conditions of the transitional regime following the abolition of the deduction in 2013.

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2014-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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