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V1076-16 16 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Housing de-protection costs may be included in the main base for the principal residence investment tax relief

The taxpayer asks whether costs arising from the de-protection of social housing can be included in the base for the principal residence investment tax relief for the 2013 tax year. The DGT rules that only certain amounts related to the de-protection process are deductible.

The question raised

Whether said amounts may form part of the deduction base for investment in the habitual residence in the 2013 tax period.

The DGT's ruling

If the transitional regime is met, the amounts paid to obtain the deregistration of the dwelling form part of the deduction base. However, amounts for the refund of subsidies or late payment interest are not considered amounts paid for the acquisition or rehabilitation of the dwelling and do not form part of said base. It is required that the dwelling be the habitual residence for at least three years.

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