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V0953-24 30 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Investment and rental home deductions not applicable after eviction

A taxpayer asks whether rental expenses for a new home can be deducted from income tax after being evicted from the previous one. The DGT responds that such deductions are no longer available as the investment and home rental deductions have been abolished and the conditions for temporary regimes are not met.

The question raised

Whether the deduction for investment in the primary residence could be applied in the Personal Income Tax (IRPF) for the amounts paid for the rental of the aforementioned property.

The DGT's ruling

The deduction for investment in the primary residence was abolished, and its transitional regime only allows for its application if certain requirements were met as of December 31, 2012. Likewise, the deduction for rental of the primary residence was abolished, and its transitional regime requires that the contract was entered into before January 1, 2015. As these circumstances are not met, none of the aforementioned deductions are applicable.

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