Skip to content
V1923-15 ·18 June 2015 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the main residence investment tax relief under the transitional regime

A taxpayer inquired whether they could deduct 50% of mortgage depreciation for a property that became joint property after being contributed to the marital partnership. The Directorate General for Taxes (DGT) ruled that this is permissible provided the requirements were met and the deduction was claimed in periods prior to 2013.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility for tax relief on mortgage depreciation when property ownership status changes due to contributions to a marital partnership, specifically within the transitional tax regime.

Lifecycle

2015-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact