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V2241-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

Transitional regime for main residence tax deduction does not apply if construction begins in 2013

The taxpayer inquired whether they could apply the transitional regime for the main residence investment tax deduction after losing a previous investment and starting a new one in 2013. The Directorate General for Tax (DGT) ruled that, as the new construction commenced in April 2013, it does not meet the requirements of the transitional regime.

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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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