Skip to content
V2633-21 ·29 October 2021 ·consulta-vinculante Medium impact
Tax

Eligibility for main residence tax deduction if construction completion date is proven

A taxpayer has enquired whether they can claim the tax deduction for investment in their main residence, given that Land Registry records show construction was completed on 1 January 2008. The Directorate General for Taxes (DGT) indicates that if the construction completion deadline is met, the requirements for the deduction under the transitional regime could potentially be satisfied.

In 5 key points

How it affects those involved

This ruling clarifies the importance of verifying construction completion dates to access transitional tax benefits for residential investments.

Lifecycle

2021-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact