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V2869-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

Deduction for main residence investment may be maintained if a room is rented out

A taxpayer applying for the main residence investment deduction has enquired whether they can continue to do so if they rent out a room. The DGT has ruled that the deduction may still be claimed, but only proportionally to the part of the property kept for private use and common areas.

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2020-09-23PublishedPublished 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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