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V0090-17 19 January 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Main residence investment tax relief cannot be applied to land acquisition made in 2016

A taxpayer inquired whether they could claim tax relief for the purchase of the land for their main residence, which was acquired in 2016 after holding a surface right since 1996. The Directorate General for Tax (DGT) ruled that this is not possible because the acquisition of the land did not take place before 1 January 2013.

The question raised

Possibility of applying a deduction for the acquisition of land.

The DGT's ruling

The deduction for investment in the primary residence was abolished in 2013, but a transitional regime exists for those who acquired the residence or paid amounts for its construction before that date. For the acquisition of land to be deductible under this regime, it must have been acquired prior to January 1, 2013. As the land was acquired in 2016, the requirements of the transitional regime are not met.

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