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A taxpayer inquired whether the right to the tax deduction for investment in their main residence is lost if they were not required to file tax returns in certain years. The Directorate General for Taxes (DGT) ruled that the right to apply the transitional regime is not lost for those tax years in which filing is mandatory.
Question posed: Whether the right to apply the deduction has been lost due to not being required to file a tax return in certain tax years based on the income obtained.
The fact of not filing an IRPF self-assessment in certain tax years due to not being required to do so does not prevent the maintenance of the right to apply the transitional regime for the deduction for investment in the primary residence. The taxpayer may apply the deduction in future tax years in which they once again file a tax return for the Tax.
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