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A taxpayer inquired whether they could transfer a tax deduction for investment in their main residence, applied since 2010, to a new property acquired in 2016 following marriage. The Directorate General for Taxes (DGT) ruled that the right to the deduction is lost the moment the property ceases to be the taxpayer's main residence.
Question posed: Until when may the deduction for the housing acquired in 2010 continue to be applied. Whether, upon entering into marriage, the right to apply the deduction currently being enjoyed would transfer to the new habitual residence, at least until the amortization of the loan used for its acquisition is completed. Whether 50% of the amounts paid for the new dwelling may be deducted. Whether the situation would change if the transfer occurred without marriage.
The transitional regime allows for the continued application of the deduction for housing acquired before 2013 as long as it constitutes the habitual residence. The right to the deduction is not transferable to another dwelling. In the tax year in which one ceases to reside in the dwelling, the deduction may only be applied for the amounts paid up to the date on which said condition was maintained.
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