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V1840-18 25 June 2018 · 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 investment in main residence when it ceases to be the primary residence

The taxpayer asks whether they can continue to claim the tax relief for investment in their main residence during the year they stop residing there. The Directorate General for Taxes (DGT) rules that the right to the deduction ceases at the moment the property ceases to be the main residence.

The question raised

Whether the deduction for investment in habitual residence may be claimed for the 2018 tax year, the year in which it ceases to be the habitual residence; and whether it may continue to be claimed after it ceases to be the habitual residence.

The DGT's ruling

From the moment the taxpayer ceases to reside in their habitual residence, it loses such status. Consequently, the right to claim the deduction for amounts linked to its acquisition paid from that moment onwards is simultaneously lost. However, the deduction for the tax year may be claimed based on the amounts paid up to the date on which the habitual residence is maintained.

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