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V0867-22 21 April 2022 · 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 continue to apply under transitional regime

A taxpayer inquired whether they could apply the deduction for investment in their main residence from 2013, following contributions made to a housing cooperative in 2012. The Directorate General for Taxes (DGT) ruled that, as payments were made before 2013 and the deduction was claimed in that tax year, the taxpayer is eligible for the transitional regime.

The question raised

Cuestión planteada Posibilidad de practicar la deducción por inversión en vivienda habitual por el ejercicio 2012, y derecho a aplicarla a partir de 2013 considerando su supresión y régimen transitorio introducido por la Ley 16/2012, a pesar de haber formalizado el préstamo en 2013.

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What is published here, applied to a company or a specific case. The first meeting is free.

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