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V1711-17 3 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · autopromoción

The four-year deadline to complete the construction of a main residence begins with the first investment payment

A query was made regarding the start and end dates of the four-year period for completing the construction of a self-built home. The DGT ruled that the period begins with the first payment for which the tax deduction is claimed and that the deadline cannot be extended beyond the provisions set out in the Regulations.

The question raised

Date of commencement of the four-year period for the completion of the construction of the primary residence, and the date of completion.

The DGT's ruling

The commencement of the investment for the purpose of determining the deadline for the completion of works is the date on which the taxpayer pays the first amount for which the deduction is claimed or the transfer of any amount from the balance of their housing savings account. The four-year period does not allow for extensions other than those provided for in Articles 55.3 and 55.4 of the RIRPF. In the event of exceptional circumstances not attributable to the taxpayer, an extension may be requested from the Administration.

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