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V2642-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Deduction for main residence may apply if new investment exceeds previous amounts under transitional regime

The taxpayer asks whether they can apply the deduction for investment in their main residence in 2022 after the new investment has exceeded the cumulative investment of their previous homes. The DGT rules that this is possible provided the requirements of the transitional regime are met and the investment exceeds the amounts previously deducted.

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2023-09-29PublishedPublished 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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