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V1803-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied if land share is acquired in 2018

A taxpayer holding surface rights to their home acquired the land share in 2018 to consolidate full ownership. The query examines whether the deduction for investment in the main residence could be applied to this payment.

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2023-06-21PublishedPublished 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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