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A taxpayer who claimed the home residence deduction between 2007 and 2009 asks whether it can continue to be claimed in later years, such as 2023. The DGT responds that it can be done as long as the property remains their habitual residence.
Question posed: Whether there is a right to apply the transitional regime of the deduction in subsequent tax years, for example, 2023.
Having acquired the dwelling and applied the deduction before 2013, the taxpayer retains the right to the transitional regime of the 18th Additional Provision of the Personal Income Tax Law. The fact that the deduction was not applied in previous tax years does not prevent the exercise of this right in future tax years. To this end, the taxpayer must be required to file a tax return or choose to file one of their own interest, provided that the dwelling is their habitual residence.
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