Skip to content
Back to index
V2059-17 31 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Loss of right to tax deduction for investment in main residence upon ceasing to be habitual residence

A taxpayer asks whether they can continue to claim the tax deduction for investment in their main residence after ceasing to reside there in 2017. The Directorate General for Taxes (DGT) responds that the deduction can only be applied to amounts paid up until the date it ceases to be their habitual residence.

The question raised

A. Whether the deduction for investment in habitual residence may be claimed for the 2017 tax year, the year in which it ceases to be the habitual residence; and whether it may continue to be claimed after it ceases to be the habitual residence.

The DGT's ruling

Upon ceasing to reside in the dwelling, it loses its status as a habitual residence; therefore, the deduction for amounts paid cannot be applied from that moment onwards, although it may be applied to amounts paid up to the date of the change. To reapply the deduction if returning to the dwelling, it must once again attain the status of habitual residence through effective and permanent residence for at least three years. In such a case, the right to the deduction restarts, considering the first amount paid after the new commencement of habitual residence as the starting point.

Book your free first meeting