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V1344-25 16 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for home investment not available for 2024 purchase

The consultant asks whether payments on a loan for a primary residence purchased in 2024 can be deducted. The DGT states that no deduction is allowed as the purchase falls after the transitional regime's deadline.

The question raised

Possibility of applying the deduction for investment in the primary residence for the amounts paid for the loan.

The DGT's ruling

The deduction for investment in the primary residence was abolished by Law 16/2012. It may only be applied by those who acquired the residence or paid amounts for its construction before January 1, 2013, pursuant to the eighteenth transitional provision of the LIRPF. Having acquired the residence in 2024, the taxpayer does not meet this requirement.

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