Skip to content
Back to index
V2128-17 17 August 2017 · 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 reinstated if the property becomes the main residence again

A taxpayer inquired whether they could reapply the deduction for investment in their main residence after having ceased to reside there and returning to it in 2016. The DGT ruled that this is possible provided the requirements of the transitional regime are met.

The question raised

Right to re-apply from 2016 the deduction for investment in the habitual residence, considering its repeal and the transitional regime introduced by Law 16/2012, effective 1 January 2013.

The DGT's ruling

If a dwelling becomes the habitual residence of the taxpayer once again, they may resume the deduction for the amounts paid from that moment onwards. To do so, they must comply with the transitional regime of the 18th Additional Provision of the Personal Income Tax Law, having applied the deduction for said dwelling in a period prior to 1 January 2013. The deduction shall be applied in accordance with the regulations in force as of 31 December 2012.

Book your free first meeting