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V1255-17 23 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Loss of tax deduction for investment in main residence upon ceasing to reside there, except for job or employment reasons

The taxpayer asks whether they can continue to claim the tax deduction for investment in their main residence after moving out due to their spouse's job transfer. The DGT rules that a property loses its status as a main residence when it is no longer the effective place of residence, unless specific exceptions apply due to job or employment requirements.

The question raised

A. Whether the deduction for investment in the habitual residence may be applied for the 2016 tax year, the year in which it ceases to constitute the habitual residence; and whether it may continue to be applied after it ceases to constitute the habitual residence.

The DGT's ruling

Upon ceasing to reside in the dwelling, it loses its status as a habitual residence and the right to the deduction is lost, unless the circumstance of enjoyment by virtue of office or employment occurs. In the year of the change, the deduction may be applied for the amounts paid up to the date of the move. To restart the deduction upon returning to reside in it, the dwelling must once again attain the status of habitual residence through effective and permanent residence for at least three years.

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