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V2594-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Loss of habitual residence prevents deduction for purchase of home

The taxpayer asks whether they can claim both the rental and purchase deductions for their homes. The DGT states that the purchase deduction cannot be claimed once habitual residence has been lost.

In 5 key points

How it affects those involved

Taxpayers who cease to reside in a property lose the right to claim the purchase deduction, even if they have not sold it.

Lifecycle

2015-09-08PublishedPublished 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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