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V1231-20 4 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence cannot be applied to extension works carried out after 2012

The taxpayer asks whether they can claim the deduction for investment in their main residence and the regional deduction in Catalonia for extension works. The Directorate General for Taxes (DGT) rules that the state deduction is not applicable because the works commenced after 2012, and that authority over regional deductions lies with the Autonomous Community.

The question raised

Whether the deduction for investment in the primary residence may be applied for the concept of expansion or rehabilitation. Likewise, whether the deduction for rehabilitation from the Generalitat de Catalunya may be applied.

The DGT's ruling

The deduction for investment in the primary residence was abolished on January 1, 2013. The transitional regime only allows the deduction if the amounts for rehabilitation or expansion works were paid before 2013 and the works were completed before 2017. Since the expansion commenced after 2012, the requirement to apply the transitional regime is not met. Regarding the deduction from the Generalitat de Catalunya, the competence to respond lies with said territorial Administration.

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