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V2236-22 ·25 October 2022 ·consulta-vinculante Medium impact
Tax

Deduction for main residence cannot be applied if the property was acquired after 2012

The taxpayer asks whether they can maintain the deduction for investment in their main residence after changing their mortgage loan conditions. The Directorate General for Taxes (DGT) rules that, as the property was acquired in 2013, it does not meet the requirements of the transitional regime.

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2022-10-25PublishedPublished 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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