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V1642-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

The deduction for investment in primary residence may be maintained even if tax returns were not filed in previous years

A taxpayer who applied the deduction for investment in primary residence ceased filing tax returns in 2015 and 2016 as they were not required to do so. The taxpayer asks whether they may apply it again in 2017.

The question raised

Possibility of reapplying the transitional regime for the deduction for investment in primary residence as of 2017 and applying the deduction.

The DGT's ruling

The fact that the Personal Income Tax return was not filed for the 2015 and 2016 tax years because the taxpayer was not required to file does not prevent the maintenance of the right to the transitional regime for the deduction for investment in primary residence. The taxpayer may apply the deduction in future tax years in which they are again required to file a tax return, provided that the requirements of the current regulations are met.

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