Skip to content
Back to index
V1652-22 8 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Loss of tax relief for main residence investment upon ceasing to be a primary residence

A taxpayer inquired whether they could continue to claim tax relief for investment in their main residence after renting out the property, which was acquired in 2009. The Directorate General for Tax (DGT) ruled that only amounts paid while the property maintains its status as a primary residence are deductible.

The question raised

Whether, upon leasing it to a third party, the deduction may continue to be applied, given that the dwelling was acquired prior to the year 2013.

The DGT's ruling

To apply the deduction for investment in the primary residence, it is a requirement that the dwelling constitutes the habitual residence of the taxpayer. The amounts paid for the acquisition or financing of the dwelling are only deductible as long as this requirement is met. Once the dwelling loses the status of habitual residence, amounts paid subsequently may not be subject to deduction.

Book your free first meeting