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V0557-26 10 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for home investment can be restarted if property becomes habitual residence

A taxpayer who bought a home in 2006 and rented it from 2009 asks whether they can reapply the home investment deduction upon returning to live in it in 2025. The DGT confirms that the deduction can be restarted if legal requirements are met.

The question raised

Whether there is a right to claim the deduction for investment in the primary residence for said property in the 2025 tax period

The DGT's ruling

Under the transitional regime of the 18th DT of the LIRPF, it is possible to resume the deduction for investment in the primary residence when the property that ceased to be such once again constitutes the taxpayer's primary residence. If the deduction was not claimed for another property during the intervening period, it may be restarted by considering the amounts paid since the property became the primary residence again. To consolidate these new deductions, the property must be effectively and permanently inhabited for at least three years.

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