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V2138-25 12 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deductions for home ownership investment cannot be carried forward

The taxpayer asks whether the portion of the home ownership investment deduction not utilised in 2024 due to insufficient full quota can be applied in the next tax period. The DGT states that the law does not allow deductions to be carried forward in future periods for this reason.

The question raised

Whether it is possible to deduct the amounts exceeding the total tax liability in the following tax period.

The DGT's ruling

The regulations do not provide for the possibility of deducting in subsequent tax years the amounts paid and not deducted due to insufficient total tax liability. Although a transitional regime exists for those who acquired their primary residence before 2013, this does not allow for the offsetting of excess deduction not applied in previous years.

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