Skip to main content

Spanish Government Logo Organization Logo

Menu

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Guide to Income Tax 2025. Part 1.
Chapter 16. General deductions from the tax liability in the 2025 tax year
Deduction for investment in main home: Transitional scheme

Practical Guide to Income Tax 2025. Part 1.

General conditions and requirements

Principal Residence item
Verification of the financial situation: effective deductible investment base

Generate PDF

Generating the PDF may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the PDF generation at any time.

Updated webpage: March 17, 2026