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A divorced individual has enquired whether they can continue to claim a tax deduction for investments made in the property that served as their matrimonial home, even if they no longer reside there. The Directorate General for Taxes (DGT) has ruled that the deduction can be maintained for the amounts paid, but warns that the exemption for reinvestment could be lost if the property is sold a significant time after the individual has ceased to reside in it.
Cuestión planteada A. Posibilidad de continuar con la práctica de la deducción en cada ejercicio en función de las cantidades que satisfaga, considerando las circunstancias que concurren.
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