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V2012-14 ·25 July 2014 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence may apply after 2013 if prior requirements were met

A taxpayer inquired whether they could continue applying the deduction for investment in their main residence following the repeal of the rule in 2013, having made payments to the developer beforehand. The DGT ruled that access to the transitional regime is possible if payments were made prior to 2013 and the deduction was claimed in previous tax years.

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2014-07-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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