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V1978-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

Transitional tax relief for main residence deduction may apply following regularisation

A taxpayer who failed to complete the construction of their home within the legal timeframe was required to repay previously claimed deductions. The query examines whether, once their situation has been regularised, they may benefit from the transitional regime in force since 2013.

In 6 key points

Lifecycle

2015-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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