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V1739-18 18 June 2018 · 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 may be restarted if the property becomes the main residence again

A taxpayer inquired whether they could reapply the deduction for investment in their main residence after returning to live in a property that had previously been their residence and for which they had already claimed the deduction. The Directorate General for Taxes (DGT) responds that it is possible to restart the deduction if the property once again constitutes the taxpayer's main residence.

The question raised

Possibility of continuing to apply the deduction for investment in the habitual residence.

The DGT's ruling

To access the transitional regime, the taxpayer must have applied the deduction for said dwelling in a period prior to 2013. If the dwelling becomes the habitual residence again after having ceased to be so, the application of the deduction may be resumed based on the amounts paid since that new commencement. To consolidate the new deductions, the dwelling must once again attain the status of habitual residence through its effective and permanent use for at least three years.

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