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The consultant asks whether the deduction for investment in a primary residence can be applied after selling their home and buying a new one using a family loan. The DGT responds that the deduction was abolished in 2013 and the transitional regime does not apply to purchases made after that date.
Question posed: Whether, based on the amortization of a family loan intended, in one way or another, for the acquisition of their new residence, they shall have the right to claim the deduction for investment in primary residence.
The deduction for investment in primary residence was abolished by Law 16/2012 with effect from January 1, 2013. The transitional regime of the eighteenth transitional provision of the Personal Income Tax Law (LIRPF) only allows the deduction for those who acquired their residence prior to that date. As the acquisition occurred after 2013, the application of said deduction is not applicable.
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