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V1032-18 24 April 2018 · 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 restarted if the property becomes the main residence again

A taxpayer inquired whether they could reapply the deduction for investment in their main residence after returning from abroad and resuming residence in a property acquired before 2013. The Directorate General of Taxes (DGT) ruled that it is possible to restart the deduction based on the amounts paid from the new commencement of habitual residence.

The question raised

Whether, from the moment one resumes residing in the dwelling that had the character of a primary residence, one may once again claim the deduction for investment in the primary residence.

The DGT's ruling

Taxpayers who complied with the transitional regime may restart the deduction for investment in their primary residence if the dwelling once again constitutes their habitual residence. To this end, the dwelling must be inhabited effectively and permanently for at least three continuous years. The right to the deduction shall be applied based on the amounts paid since the dwelling becomes the habitual residence again, provided that no deductions have been claimed for other dwellings during the period of absence.

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