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V1213-17 18 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Spouses cannot claim main residence investment tax relief if not applied before 2013

A query was raised regarding whether a spouse who began earning income in 2014 could apply for the main residence investment tax deduction. The Directorate General of Taxes (DGT) ruled that they cannot, as they fail to meet the requirement of having claimed the deduction for those amounts in periods prior to 2013.

The question raised

Possibility for the spouse to apply the deduction from 2014, the year in which they begin to have income and contribute amounts for amortization.

The DGT's ruling

To access the transitional regime for the deduction for investment in the primary residence, it is necessary to have applied said deduction for amounts paid in a period prior to January 1, 2013. In this case, as there were no earnings and no deduction was applied before that date, the spouse does not meet the requirement of the eighteenth transitional provision of the Personal Income Tax Law (LIRPF). Therefore, they are not entitled to the deduction for amounts paid from 2014 onwards.

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