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V3023-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

Right to main residence tax deduction can be maintained even if tax returns were not filed in previous years

A taxpayer inquired whether they could continue to claim the tax deduction for investment in their main residence in the future if they had not filed tax returns in previous years because they were not legally required to do so. The Directorate General for Taxes (DGT) ruled that the failure to file a tax return due to not being a mandatory filer does not prevent the taxpayer from maintaining the right to the deduction in subsequent tax years.

In 5 key points

How it affects those involved

This ruling provides legal certainty for taxpayers who were not required to file tax returns in the past but wish to claim tax relief for main residence investments in the future.

Lifecycle

2021-12-03PublishedPublished 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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