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The applicant asks whether they can maintain tax deductions for investment in their principal residence after selling their current home and purchasing a new one. The Directorate General for Tax (DGT) responds that the deduction for the current residence may continue to be applied under the transitional regime, but it cannot be applied to amounts paid for the new residence.
Question raised A. Whether, upon selling the residence, they may maintain the right to the deductions applied, both in respect of the housing account and for the amounts paid subsequently.
Taxpayers who acquired their residence before 2013 and applied the deduction in previous periods may continue to apply it under the transitional regime of the 18th Additional Provision of the Personal Income Tax Law, provided that the residence remains their habitual residence. However, the deduction may not be applied to amounts paid for the acquisition of a new habitual residence, as the deduction was abolished with effect from January 1, 2013.
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