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V2994-20 ·5 October 2020 ·consulta-vinculante Medium impact
Tax

Deduction for main residence cannot be applied if only usufruct is held or if ownership is acquired after 2012

A usufructuary inquired whether they could claim the deduction for investment in their main residence. The Directorate General for Taxes (DGT) ruled that this is not possible as full ownership is required, and further noted that the daughter cannot claim it either, as ownership was acquired after 2013.

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2020-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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