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The applicant asks whether they can maintain tax deductions for a housing account opened in 2009 via a private contract before the four-year term expires, subsequently converting it into a public deed. The Directorate-General for Tax (DGT) rules that to preserve this right, the legal acquisition (both title and mode) must take place before the deduction was abolished in 2013.
Question posed: Possibility of maintaining the right to deductions claimed via a housing account if a private purchase and sale agreement is signed before the expiration of the four-year period from the opening of the account, followed by its execution into a public deed once said period has elapsed. Situation following the entry into force of the abolition of the deduction for investment in the primary residence, effective January 1, 2013.
To maintain the deductions from a housing account, the balance must be materialized in the acquisition of the primary residence within a four-year period. Legal acquisition requires the concurrence of title and mode; if there is only a private contract without possession, no acquisition has occurred. If legal acquisition is not completed before the abolition of the deduction in 2013, the right is lost or must be regularized through the transitional regime without late payment interest.
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