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V0669-16 18 February 2016 · 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 in 2012 possible via delivery of possession and keys

The taxpayer sought to determine whether the delivery of possession and keys via a notarial act in December 2012 allowed for the application of the main residence investment deduction for that tax year. The DGT ruled that it is possible, as legal acquisition occurs upon the delivery of the property.

The question raised

Whether it is appropriate to understand that the housing is acquired on December 21, 2012, based on the notarial act through which possession and keys are delivered, allowing the buyers to apply the deduction for investment in their primary residence in the 2012 tax year.

The DGT's ruling

The acquisition of housing must be understood in a legal sense in accordance with the Civil Code. The date of acquisition is determined by the delivery of the property, which may be carried out through the placing of the property at the disposal and possession of the buyer, the handing over of keys, or the execution of a public deed. In this case, the notarial act of delivery of possession and keys dated December 21, 2012, constitutes the legal acquisition. Therefore, it is possible to apply the deduction in the 2012 tax year and access the subsequent transitional regime.

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