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V2294-16 ·24 May 2016 ·consulta-vinculante Medium impact
Tax

Transitional tax relief for home construction cannot be applied if construction begins after 31/12/2012

The taxpayer sought clarification on whether the transitional regime for tax relief on investment in a main residence could be applied to a house construction starting in 2014. The Directorate-General for Tax (DGT) ruled that it cannot, as accessing this regime requires that payments for the construction were made before 1 January 2013.

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2016-05-24PublishedPublished 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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