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V1149-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Cannot claim home investment deduction for purchase after 2012

The taxpayer asks whether they can claim the home investment deduction for their 2025 property purchase. The DGT states that the deduction is not available as the purchase date is after 2012 and the right is not transferable between properties.

The question raised

1. Whether the deduction for investment in the primary residence may continue to be applied in the Personal Income Tax return for the unused portion of the previous loan, considering the 50% participation in the new mortgage established on the new residence.

The DGT's ruling

The deduction for investment in the primary residence was abolished with effect from January 1, 2013. The eighteenth transitional provision of the Personal Income Tax Law only allows its application to those who acquired their residence before that date. As the new acquisition was subsequent to December 31, 2012, the deduction for the amounts paid is not applicable. Furthermore, the right to the deduction on a residence is not transferable to another residence.

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