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V2862-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

Loss of tax relief for primary residence upon moving out

A taxpayer inquired whether they could continue to claim tax relief for investment in their primary residence after relocating for work purposes. The Directorate General for Taxes (DGT) ruled that the relief is lost once the property ceases to be the taxpayer's primary residence.

In 4 key points

Lifecycle

2021-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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