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V2076-14 30 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Deduction for main residence may be maintained if relocation is due to necessity

The inquirer asks whether a knee injury allows a property to be considered a main residence for tax deduction purposes, despite not meeting the three-year residency requirement. The DGT rules that if the change of residence is necessary and involuntary, the property retains its status as a main residence, preserving the right to tax deductions.

The question raised

A. Whether to understand the circumstance as necessary and consider the dwelling as a primary residence, despite not having constituted a primary residence for three continuous years, thereby consolidating the deduction applied in the 2012 tax year for its acquisition, and the possibility of applying it in the 2013 tax year, considering the abolition of the deduction and the transitional regime introduced by Law 16/2012.

The DGT's ruling

For a dwelling to be considered a primary residence without meeting the three-year period, the taxpayer must prove that circumstances exist which necessarily require a change of domicile. If the change is not a voluntary option but an indispensable necessity, the status of primary residence and the right to tax deductions are maintained. In the event that the change is not necessary, the right to the deductions would be lost and they would have to be repaid with late payment interest. If the dwelling is a primary residence, the exemption for reinvestment in another primary residence could also apply.

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