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V2488-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied when acquiring land share in 2024

A holder of a surface right has enquired whether the deduction for investment in the main residence can be claimed for the purchase of the land share that consolidates full ownership. The DGT has ruled that, as the acquisition takes place in 2024, the requirements of the transitional regime are not met.

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2024-12-09PublishedPublished 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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