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V2475-16 ·7 June 2016 ·consulta-vinculante Medium impact
Tax

Tax deduction for home expansion applies if paid before 2013 and works completed before 2017

A taxpayer inquired whether they could claim tax deductions for expenses related to the expansion of their main residence following the acquisition of an adjacent apartment. The Directorate General for Taxes (DGT) ruled that this is only possible if payments for said works were made before 1 January 2013 and the works were completed before 2017.

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2016-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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