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V1438-17 6 June 2017 · 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 may be reinstated if the property becomes the main residence again under transitional rules

A taxpayer inquired whether they could reapply the deduction for investment in their main residence after returning to live in a property that had previously been their main residence and for which they had already claimed the deduction before 2013. The DGT ruled that this is possible under the transitional regime.

The question raised

Right to re-apply from 2016 the deduction for investment in the habitual residence, considering its suppression and the transitional regime introduced by Law 16/2012, effective January 1, 2013.

The DGT's ruling

If a dwelling becomes the taxpayer's habitual residence once again, they may resume the deduction for the amounts paid from that moment onwards. To do so, they must comply with the transitional regime of the 18th Additional Provision of the Personal Income Tax Law (LIRPF), which requires having acquired the dwelling before 2013 and having applied the deduction for said dwelling in a period prior to that date. The deduction shall be applied in accordance with the regulations in force as of December 31, 2012.

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