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V1847-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

The deduction for investment in primary residence cannot be applied if it was not claimed prior to 2013

A taxpayer asks whether they can apply the deduction for primary residence after acquiring a house in 2011 and converting it into their residence in 2018. The DGT responds that they are not entitled to the deduction because they did not apply said deduction for that property in tax years prior to 2013.

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2023-06-27PublishedPublished 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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