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V2229-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence may apply after 2013 if construction commenced before that date

A taxpayer inquired whether they could apply the deduction for investment in their main residence from 2013, having started construction in 2012 using funds from a housing savings account. The Directorate General for Taxes (DGT) ruled that this is possible under the transitional regime, provided all prior requirements were met.

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2015-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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