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V0740-14 17 March 2014 · 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 maintained after 2013 if payments were made prior to that date

The taxpayer asks whether a deduction for investment in their main residence claimed in 2012 can continue to be applied from 2013 following the repeal of the regulation. The DGT rules that this is possible through the transitional regime, provided that amounts were paid before 2013 and the deduction was applied in a previous tax year.

The question raised

Possibility of applying the deduction for investment in the primary residence for the 2012 fiscal year, and the right to apply it from 2013, considering its abolition and the transitional regime introduced by Law 16/2012.

The DGT's ruling

To access the transitional regime following the abolition of the deduction, the taxpayer must have paid amounts for the construction of their primary residence before January 1, 2013. Furthermore, it is necessary to have applied the deduction for said amounts in a tax period prior to that date. If these conditions are met, the deduction may continue to be applied to the amounts paid in each subsequent fiscal year.

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