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V2127-14 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 main residence cannot be applied to deposits made from 2013 onwards

The applicant asks whether they can continue to deduct amounts paid into their housing account in 2013 following the abolition of the deduction. The DGT rules that the deduction cannot be applied to new deposits, although the requirements must be met to maintain deductions already claimed.

The question raised

Rights and obligations regarding the amounts deposited and deducted through a housing account in 2011 and 2012. Obligation to invest the account balance in the acquisition or construction of a residence within four years of its opening or the possibility of using it for any other purpose without having to repay the deducted amounts. Whether the amount entered in 2013, for which the deduction could not be applied, receives the same treatment as the amounts entered in the years in which the deduction was applied.

The DGT's ruling

As of January 1, 2013, the deduction for investment in the primary residence is abolished, except for the transitional regime for those who had already acquired the residence or paid amounts before that date. Taxpayers with a housing account opened before 2013 cannot deduct new deposits made since that date. To maintain the deductions already applied (up to 2012), the balance as of December 31, 2012, must be utilized for the acquisition or construction of a residence within four years from the opening. Deposits made after December 31, 2012, are not subject to investment or permanence obligations.

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