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V1599-17 21 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Requirements for applying the deduction for investment in primary residence under the transitional regime

Taxpayers who resided in Portugal in 2012 and 2013 inquire whether they can apply the deduction for investment in primary residence after becoming residents in Spain in 2014. The DGT responds that they cannot because they did not meet the requirement of having applied the deduction in a period prior to 2013.

The question raised

Whether, being tax residents in Spain in the year 2014 and subsequent years, they are entitled to apply the deduction for investment in primary residence.

The DGT's ruling

To access the transitional regime for the deduction for investment in primary residence, it is necessary to have acquired the residence before 2013 and to have applied the deduction for the amounts paid in a tax period prior to January 1, 2013. Since the deduction was not applied in periods prior to said date, it is not possible to apply the deduction for the amounts paid in 2014 and subsequent years.

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