Skip to content
V2348-20 ·9 July 2020 ·consulta-vinculante Medium impact
Tax

Deduction for main residence cannot be applied if property ownership is lost

A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence after donating the property to their daughter, despite continuing to pay the mortgage. The Directorate General for Tax (DGT) ruled that this is not possible, as the deduction requires the taxpayer to maintain ownership of the property.

In 5 key points

Lifecycle

2020-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact