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V1315-20 8 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 if the property was acquired after 2012

A taxpayer has enquired whether they can claim the deduction for investment in their main residence after purchasing a new property in 2017. The Directorate General for Taxes (DGT) has ruled that the deduction has been abolished and is only permitted under a transitional regime for properties acquired before 2013.

The question raised

Possibility of applying the deduction for investment in primary residence for the residence acquired in 2017.

The DGT's ruling

The deduction for investment in primary residence was abolished by Law 16/2012. The transitional regime of the eighteenth transitional provision of the Personal Income Tax Law (LIRPF) only allows its application to those who acquired their primary residence or paid amounts for its construction before January 1, 2013. Since the residence subject to this inquiry was acquired after that date, the deduction is not applicable.

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