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V2011-14 25 July 2014 · 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 may be restarted if the property becomes the main residence again

A taxpayer asks whether they can reapply the deduction for investment in their main residence after returning to live in a property they had previously rented out. The Directorate General for Taxes (DGT) responds that, provided the requirements of the transitional regime are met, the deduction may be restarted for the amounts paid from the moment the property becomes their main residence again.

The question raised

Right to re-apply from 2014 the deduction for investment in habitual residence, considering its repeal and the transitional regime introduced by Law 16/2012, effective January 1, 2013.

The DGT's ruling

To restart the deduction, the dwelling must once again constitute the taxpayer's habitual residence, which requires continuous residence for at least three years. If the requirements of the transitional regime of DT 18th of the LIRPF are met, the taxpayer may apply the deduction for the amounts paid from that moment onwards. The application shall be carried out in accordance with the regulations in force as of December 31, 2012.

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