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V1709-25 19 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Prerequisites for claiming home ownership deduction after 2013 repeal

The consultant asks whether they can claim the home ownership deduction having purchased their home in 2011 without ever using it. The DGT responds that, generally, access to the transitional regime requires having claimed the deduction in a prior period before 2013.

The question raised

To determine whether said deduction may be applied starting now.

The DGT's ruling

To apply the deduction under the 18th Transitional Provision of the LIRPF, the taxpayer must have applied the deduction for amounts paid in a period prior to January 1, 2013. According to the TEAC criterion, only those who did not use it before 2013 because they were not required to file a return or because they had no total tax liability may apply it. Those who, being required to file a return, did not apply it despite having a total tax liability, may not apply it.

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