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V2012-14 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 apply after 2013 if prior requirements were met

A taxpayer inquired whether they could continue applying the deduction for investment in their main residence following the repeal of the rule in 2013, having made payments to the developer beforehand. The DGT ruled that access to the transitional regime is possible if payments were made prior to 2013 and the deduction was claimed in previous tax years.

The question raised

Deduction regime for investment in primary residence from the 2013 tax year onwards, considering its suppression and the transitional regime introduced by Law 16/2012. Whether it is possible to apply it if the deduction has not been claimed in previous years for any amount paid to the developer that did not originate from their housing account.

The DGT's ruling

To access the transitional regime following the suppression of the deduction in 2013, the taxpayer must have paid amounts for the construction of their primary residence prior to that date. Furthermore, it is necessary to have claimed the deduction for said amounts in a tax period prior to January 1, 2013 (subject to legal exceptions). If these requirements are met, the deduction may continue to be applied in accordance with the regulations in force as of December 31, 2012.

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