Skip to content
V2127-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Deduction for main residence cannot be applied to deposits made from 2013 onwards

The applicant asks whether they can continue to deduct amounts paid into their housing account in 2013 following the abolition of the deduction. The DGT rules that the deduction cannot be applied to new deposits, although the requirements must be met to maintain deductions already claimed.

In 6 key points

Lifecycle

2014-08-04PublishedPublished 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