Indeed, the Central Economic-Administrative Court (TEAC), in its Resolution 00765/2023, dated April 22, 2024, has decided to unify criteria in relation to the possible application of the deduction for investment in primary residence in the years after 2012 for those taxpayers who acquired their primary residence before January 1, 2013 and who did not apply… Continue reading Unification of criteria by the TEAC with respect to the deduction for investment in primary residence