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V1925-17 19 July 2017 · 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 cannot be applied to works carried out after 2012

The applicant asks whether they can deduct expenses for roof improvement works and energy efficiency upgrades to their home from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that these deductions do not apply to works agreed upon or carried out after 2012.

The question raised

Deductibility of expenses incurred in Personal Income Tax.

The DGT's ruling

Law 16/2012 abolished the deduction for investment in the primary residence, allowing only a transitional regime for works commenced before 2013. Works agreed upon after 2012 are not covered by said transitional provision. Likewise, the deduction for energy efficiency only applies to amounts paid up to December 31, 2012.

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