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V2138-25 ·12 November 2025 ·consulta-vinculante Medium impact
Tax

Deductions for home ownership investment cannot be carried forward

The taxpayer asks whether the portion of the home ownership investment deduction not utilised in 2024 due to insufficient full quota can be applied in the next tax period. The DGT states that the law does not allow deductions to be carried forward in future periods for this reason.

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2025-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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