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V1670-17 29 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence cannot be applied if not claimed prior to 2013

A taxpayer who acquired their home before 2013 but was unable to claim the deduction in previous years due to not residing in it, asks whether they can apply it from 2013 onwards. The DGT rules that they cannot access the transitional regime.

The question raised

Request for confirmation that the 2013 tax year is the first year for which they are entitled to apply the deduction for investment in primary residence, and that they may likewise apply it in subsequent tax years.

The DGT's ruling

To apply the deduction for investment in primary residence under the transitional regime, it is necessary to have applied said deduction in a tax period prior to January 1, 2013. As the deduction was not exercised in previous years, the taxpayer does not meet the requirement for the transitional regime. Therefore, the deduction cannot be applied even if the dwelling is their primary residence.

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