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A surface right holder has enquired whether they can claim the deduction for investment in their main residence in 2013 for the payment of the land. The Directorate General for Taxes (DGT) has ruled that, as the land was acquired in December 2013, it does not meet the requirements of the transitional regime.
Question raised: Possibility of applying the deduction for investment in the primary residence in 2013 for the amounts paid for the acquisition of the land percentage.
Law 16/2012 abolished the deduction for investment in the primary residence, but the eighteenth transitional provision allows its application to those who acquired the residence or paid amounts prior to January 1, 2013. For a holder of surface rights to deduct the acquisition of the land percentage, said land must have been acquired before that date. As the purchase was made in December 2013, the deduction is not applicable.
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