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The taxpayer asks whether they can apply the deduction for investment in primary residence for the costs of an elevator installation paid in 2012 and 2013. The DGT responds that it is not possible because the 2012 amounts were assessments paid into the community account and do not meet the requirements of the transitional regime.
Question posed Regarding the amounts paid for said elevator installation work, whether it is appropriate to apply, in the 2014 income tax return, the deduction for investment in primary residence or whether it is possible to submit a request for rectification of the Personal Income Tax self-assessment for the 2013 tax period to incorporate the deduction for investment in primary residence.
To access the transitional regime for the deduction, it is necessary to have paid amounts prior to January 1, 2013, for rehabilitation works or works for adaptation for persons with disabilities. Assessments made by a member of the community of owners, the amounts of which are paid into an account in the name of the community, cannot be subject to deduction if they are not intended to satisfy works with that specific consideration. In this case, as they are assessments in the community account, the requirement of having paid amounts for the works before 2013 is not met.
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