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V2125-14 4 August 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 maintained if requirements are met before 2013

The taxpayer asks whether they can apply the transitional regime for the main residence investment deduction after starting to reside permanently in their home in December 2012. The Directorate General for Taxes (DGT) responds that this is possible if the property meets the habitual residence requirements and the deduction is claimed for the amounts paid in 2012.

The question raised

Whether the transitional regime, which allows for the continued application of the deduction for investment in a habitual residence from the 2013 fiscal year onwards, is applicable, having commenced permanent residence in December 2012.

The DGT's ruling

To access the transitional regime, the taxpayer must have acquired the dwelling before January 1, 2013, and must have applied the deduction for the amounts paid in a period prior to that date, subject to exceptions. If the dwelling becomes a habitual residence at a later time than the acquisition, the deduction may commence once the requirements are met. In this case, if compliance occurred in December 2012 and the deduction was applied in that fiscal year, the transitional regime applies.

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