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V1878-17 17 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Main residence investment tax relief cannot be applied if not previously claimed before 2013

A taxpayer inquired whether they could apply for the main residence investment deduction after starting to repay a civil loan in 2014. The Directorate General for Taxes (DGT) ruled that this is not possible, as accessing the transitional regime required having applied the deduction in years prior to 2013.

The question raised

Whether, starting from the first fiscal year in which payments are made, fiscal year 2014, the taxpayer is entitled to apply the deduction for investment in the primary residence, and may likewise apply it in subsequent fiscal years.

The DGT's ruling

To access the transitional regime of the eighteenth transitional provision of the Personal Income Tax Law (LIRPF), it is necessary that the taxpayer had applied the deduction for investment in the primary residence in relation to the amounts paid in a period prior to January 1, 2013. If the deduction could not be applied before that date, access to the transitional regime is not permitted following the abolition of the general deduction.

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