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A taxpayer asks whether they can apply the deduction for primary residence after acquiring a house in 2011 and converting it into their residence in 2018. The DGT responds that they are not entitled to the deduction because they did not apply said deduction for that property in tax years prior to 2013.
Question posed Given that the property was acquired prior to 2013 and has constituted the current primary residence since 2018, confirmation is requested as to whether there is a right to apply the deduction for investment in primary residence.
To access the transitional regime of the eighteenth transitional provision of the LIRPF, it is necessary to have acquired the property before 2013 and to have applied the deduction for said acquisition in a tax period prior to that date. Since the deduction for that property was not applied before 2013, the requirements for the transitional regime are not met, even if the property is currently the primary residence.
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