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Tag: TEAC

The Central Economic-Administrative Tribunal (TEAC) has standardized criteria regarding the deduction for investment in a habitual residence not made prior to the year 2013

In its Resolution 00765/2023, dated April 22, 2024, the Central Economic-Administrative Tribunal (TEAC) has decided to unify criteria regarding the possible application of the deduction for investment in a habitual residence in years after 2012 for those taxpayers who purchased their habitual residence before January 1, 2013, and who did not use or report said… Continue reading The Central Economic-Administrative Tribunal (TEAC) has standardized criteria regarding the deduction for investment in a habitual residence not made prior to the year 2013