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A taxpayer inquired whether they could claim the deduction for investment in their main residence after acquiring the usufruct of their home. The Directorate General for Taxes (DGT) ruled that this is not possible, as the acquisition requirement necessitates ownership of the full legal title.
Question raised: Right to claim the deduction for investment in the primary residence due to holding usufruct rights.
To apply the deduction for investment in the primary residence, the taxpayer must hold full ownership of the property, whether individually or jointly. The holder of a usufruct right may not claim this deduction. Furthermore, the right shall not be recovered upon acquiring bare ownership in the future if full ownership was not held prior to 2013.
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