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V2075-14 ·30 July 2014 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied if payments were made from 2013 onwards

A taxpayer inquired whether they could apply the deduction for investment in their main residence after making the first payment in 2013 due to administrative delays. The Directorate General for Taxes (DGT) ruled that it is not possible to access the transitional regime if payments were made after 1 January 2013.

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2014-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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