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V0018-14 10 January 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · cuenta vivienda

Deadline for investing housing account balances depends on taxpayer's tax residence

A taxpayer who resided in Guipúzcoa and opened a housing account asks whether they must comply with the four-year deadline (state level) or the six-year deadline (foral level) after moving their residence to Ávila. The DGT rules that the authority to determine compliance with requirements for previous financial years lies with the foral authority, whereas state regulations apply to years spent as a resident in common territory.

The question raised

Whether the period for investing the housing account balance in the acquisition of the primary residence applicable to the taxpayer is that regulated by state regulations (four years), or that regulated by the regional foral regulations (six years).

The DGT's ruling

The competent authority of the Historical Territory of Guipúzcoa shall determine whether the change of residence modifies the tax regime of the deduction and whether the benefit is lost for the fiscal years in which residence was established there. For the fiscal years in which the taxpayer is a resident in common territory, state legislation applies, whereby the maximum period for allocating the balance to housing is four years. The state Administration is not competent to receive refunds for the loss of tax benefits regulated by the regional foral regime.

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