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A taxpayer inquired whether they could claim the deduction for investment in their main residence after demolishing their house and building a new one, and whether their partner could also claim it. The DGT ruled that this is not possible because the construction began in 2018 and does not meet the requirements of the transitional regime.
Question posed: Possibility of applying the deduction for investment in the primary residence based on the amounts paid for such works. Whether, in turn, their partner is entitled to apply the deduction based on their contribution.
The deduction for investment in the primary residence was abolished in 2013, allowing only a transitional regime for those who paid amounts for rehabilitation or expansion works prior to that date. As the construction of the new residence commenced in 2018, the requirements of the eighteenth transitional provision of the LIRPF are not met. Therefore, neither the taxpayer nor their partner is entitled to the deduction, regardless of the economic contribution made.
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