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V0201-17 27 January 2017 · 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 cannot be applied if the property is acquired after 2012

A taxpayer asks whether they can continue to apply the deduction for investment in their main residence when purchasing a new property after 2012, having previously applied the deduction to their former home. The Directorate General for Taxes (DGT) responds that the deduction has been abolished and the transitional regime does not apply.

The question raised

Possibility of continuing to apply the deduction for investment in the primary residence for the new primary residence by virtue of having applied it prior to the 2013 fiscal year for its previous primary residence.

The DGT's ruling

Law 16/2012 abolished the deduction for investment in the primary residence as of 2013. The transitional regime of the Eighteenth Transitional Provision only allows its application to those who acquired their residence or paid amounts for its construction before January 1, 2013. As the residence subject to this inquiry was acquired after said date, the application of the deduction is not applicable.

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