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V2594-15 8 September 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por alquiler

Loss of habitual residence prevents deduction for purchase of home

The taxpayer asks whether they can claim both the rental and purchase deductions for their homes. The DGT states that the purchase deduction cannot be claimed once habitual residence has been lost.

The question raised

Question posed: Whether it would be possible to apply the deduction for the rental of a primary residence and, simultaneously, continue to claim the deduction for the acquisition of the previous primary residence.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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