MEDIUM
FISCAL

Deductions for home ownership investment cannot be carried forward

V2138-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2138-25
Published
12 Nov 2025

Summary

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.

In 5 key points

Lifecycle

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

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