Skip to content
V2076-14 ·30 July 2014 ·consulta-vinculante Medium impact
Tax

Deduction for main residence may be maintained if relocation is due to necessity

The inquirer asks whether a knee injury allows a property to be considered a main residence for tax deduction purposes, despite not meeting the three-year residency requirement. The DGT rules that if the change of residence is necessary and involuntary, the property retains its status as a main residence, preserving the right to tax deductions.

In 6 key points

Lifecycle

2014-07-30PublishedPublished 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