Skip to content
Back to index
V0118-22 24 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence may be reapplied if the property becomes the main residence again

A taxpayer has enquired whether they can reclaim the deduction for investment in their main residence after returning to live in a property acquired in 2010. The Directorate General for Tax (DGT) has ruled that, provided the requirements of the transitional regime are met, the deduction can be reapplied.

The question raised

Whether, starting from the Personal Income Tax return corresponding to the 2020 fiscal year, inclusive, there is a right once again to apply the deduction for investment in the habitual residence.

The DGT's ruling

Taxpayers who acquired their residence before 2013 and applied the deduction may avail themselves of the transitional regime of the 18th Additional Provision of the Personal Income Tax Law. If the residence becomes the habitual residence once again, the deduction may be applied for the amounts paid from that moment onwards. To consolidate these new deductions, the residence must once again attain the status of habitual residence through its effective and permanent use for at least three years.

Book your free first meeting