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V2024-21 7 July 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · usufructo vitalicio

Ownership of usufruct does not allow access to the transitional regime for the main residence investment tax deduction

A taxpayer inquired whether they could apply the tax deduction for investment in their main residence after receiving the donation of a life usufruct of their home. The DGT ruled that, as full ownership was not acquired before 2013, the requirements for the transitional regime are not met.

The question raised

Cuestión planteada Derecho de la usufructuaria a practicar la deducción por inversión en vivienda habitual al ser el titular de este derecho real de disfrute, y sufragar los costes del préstamo hipotecario.

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