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MEDIUM
FISCAL

Possibility of reapplying home ownership deduction upon returning to residence

V2611-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2611-25
Published
23 Dec 2025

Summary

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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