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V2352-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence may be applied if not previously claimed due to no obligation to file tax returns

A taxpayer who did not file tax returns before 2013 because they were not required to, and their spouse who did, are inquiring whether they can apply the main residence investment deduction in 2023. The Directorate General of Taxes (DGT) confirms that both may access the transitional regime.

In 6 key points

Lifecycle

2024-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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