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V0742-14 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 if effective residence is preserved

The taxpayer asks whether they can continue to apply the deduction for investment in their main residence if they register on the municipal roll in their spouse's new location for work purposes. The DGT explains that, although the deduction has been abolished, a transitional regime exists and that the main residence depends on effective residence rather than just municipal registration.

The question raised

Possibility for the applicant to continue applying the deduction for investment in the habitual residence in the event of registering in the new place of residence of their spouse.

The DGT's ruling

To apply the transitional regime for the deduction, the taxpayer must have acquired the dwelling or paid amounts before January 1, 2013, and must have previously applied the deduction. The habitual residence requires that the building constitutes the taxpayer's residence for a continuous period of at least three years. The residency requirement implies effective and permanent use, whereby registration in the municipal register is a means of proof that is neither absolutely necessary nor sufficient on its own.

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