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V1930-15 ·18 June 2015 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied when acquiring bare ownership only

A taxpayer inquired whether they could deduct expenses and taxes paid for the acquisition of bare ownership of a property via donation from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the deduction cannot be applied, as tax benefits for a main residence require full ownership.

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

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