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V0670-16 18 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Tax deduction for investment in main residence cannot be applied if not previously claimed before 2013

The inquirer asks whether they can apply the tax deduction for investment in their main residence when moving to a property acquired in 2010. The Directorate General for Taxes (DGT) rules that this is not possible because the deduction was not applied in tax years prior to 2013.

The question raised

Possibility of applying the deduction from the moment the individual begins to establish their new primary residence within the year 2014.

The DGT's ruling

To access the transitional regime of the eighteenth transitional provision of the LIRPF, it is necessary to have applied the deduction for investment in the primary residence in a tax period prior to January 1, 2013. Since the individual has not habitually resided in the dwelling nor applied the deduction before that date, the requirements to apply the deduction in 2014 or in subsequent tax years are not met.

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