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V1339-14 20 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Possibility of applying the main residence investment tax relief via transitional regime following its abolition

A taxpayer who purchased a property in 2012 sought clarification on whether they could continue to deduct payments made in 2013 and subsequent years. The Directorate General for Tax (DGT) ruled that, as the property was acquired before 2013 and the tax relief was applied in that financial year, the taxpayer is eligible to access the transitional regime.

The question raised

Possibility of applying the deduction in the 2013 tax year and subsequent years, considering its repeal and the transitional regime introduced by Law 16/2012.

The DGT's ruling

Taxpayers who acquired their primary residence before January 1, 2013, may apply the deduction through the transitional regime of the 18th Additional Provision of the Personal Income Tax Law. To do so, it is necessary to have applied the deduction for amounts paid in a period prior to 2013. In this case, the deduction shall be applied in accordance with the regulations in force as of December 31, 2012.

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