Skip to content
Back to index
V2055-14 28 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 reinstated if the property becomes the main residence again

A taxpayer inquired whether they could reapply the deduction for investment in their main residence after having ceased to reside there and returning to it in 2013. The Directorate General for Taxes (DGT) ruled that, having met the requirements and previously applied the deduction, the taxpayer may restart its application under the transitional regime.

The question raised

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

The DGT's ruling

If a dwelling becomes the habitual residence of the taxpayer once again, they may resume the application of the deduction for the amounts paid from that moment onwards. To access the transitional regime following the abolition of the deduction, it is necessary to have acquired the dwelling before 2013 and to have applied the deduction for said dwelling in a period prior to that date. The right to the deduction is reactivated when the requirements of habitual residence and permanence are met again.

Book your free first meeting