Skip to content
Back to index
V1549-20 22 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Loss of tax deduction for main residence upon ceasing to reside in it

The applicant asks whether they can continue to apply the tax deduction for investment in their main residence throughout the entire year 2020 or only until they cease to reside in it. The Directorate General for Taxes (DGT) rules that the right to the deduction ceases the moment the property ceases to be the main residence.

The question raised

Amounts paid in 2020 that are subject to deduction. Whether it can continue to be claimed for the amounts paid throughout the year 2020 or only as long as it continues to constitute the primary residence.

The DGT's ruling

The deduction for investment in the primary residence may only be claimed for the amounts paid up to the date on which the dwelling maintains its status as a primary residence. From the moment the taxpayer ceases to reside in it, the dwelling loses said status and the right to the deduction for amounts paid from that point forward is simultaneously lost. If the loan is cancelled while the dwelling remains a primary residence, that amount may be included in the deduction base up to the limit of 9,040 euros.

Book your free first meeting