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V2285-24 ·28 October 2024 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied if the purchase occurs after 2013

A taxpayer inquired whether they could claim the main residence investment deduction when purchasing a new home using funds received following the transfer of their former property to an ex-spouse. The Directorate General for Taxes (DGT) ruled that this is not possible as the deduction was abolished in 2013.

In 4 key points

Lifecycle

2024-10-28PublishedPublished 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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