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V1818-16 ·25 April 2016 ·consulta-vinculante Medium impact
Tax

Transitional tax relief for main residence cannot be applied if the purchase is formalised in 2015

A taxpayer inquired whether they could apply the tax deduction for investment in their main residence under the transitional regime after signing a lease agreement with an option to purchase in 2012. The Directorate General for Taxes (DGT) ruled that, as the legal transfer of ownership did not occur until 2015, the requirement for the acquisition to have taken place prior to 2013 was not met.

In 6 key points

Lifecycle

2016-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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