Bien inmobiliario

Our client bought her usual residence and benefited from the reduction for the purchase of her usual residence during the first two years. However, she began to suffer from allergies caused by dust coming from a neighboring garage and was forced to move before the minimum mandatory period for the application of the reduction for the principal residence had been fulfilled. Not having fulfilled all the requirements to be able to apply the reduction, the Administration demanded the return of said reductions, plus interest and penalty. We appealed this decision of the Administration, invoking one of the extraordinary circumstances foreseen in the law. Thanks to our advice, he was able to apply the reduction and not pay the penalty.