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V2611-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Possibility of reapplying home ownership deduction upon returning to residence

A taxpayer asks whether they can resume the home ownership deduction after leaving and returning to their property. The DGT confirms that the deduction can be restarted based on amounts paid following the resumption of habitual residence.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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