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V2502-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

Deduction for investment in main residence cannot be applied if the first payment was made in December 2013

A taxpayer asks whether they can apply the transitional regime for the main residence investment deduction after having made contributions to a cooperative that entered insolvency proceedings and having started paying a new developer in December 2013. The DGT rules that the transitional regime cannot be applied and that previous deductions claimed for contributions to the cooperative must be repaid.

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Lifecycle

2015-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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