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V1216-17 18 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Possibility of amending tax returns to apply the main residence investment deduction under the transitional regime

A taxpayer who purchased their home in 2012 but did not apply the deduction asks whether they can amend their tax return. The DGT explains that this is possible if the requirements of the transitional regime are met or if the amounts invested exceed those of previous properties.

The question raised

A. Si puede solicitar la rectificación de la autoliquidación presentada en 2012, incluyendo la deducción por inversión en vivienda habitual.

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