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V2184-20 29 June 2020 · 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 has enquired whether they can reapply the deduction for investment in their main residence after returning to live in a property acquired in 2009. The Directorate General for Taxes (DGT) has ruled that this is possible, provided all requirements are met and the property once again serves as their main residence.

The question raised

Whether there is a right to once again apply the deduction for investment in a habitual residence for the dwelling acquired in 2009, from the moment in 2019 when it begins once again to constitute their habitual residence. If so, from what volume of investment can the application of the deduction for it be restarted, regarding the amounts paid for the mortgage loan used to finance its acquisition.

The DGT's ruling

If a dwelling acquired before 2013 meets the requirements of the eighteenth transitional provision of the LIRPF, the taxpayer may restart the deduction if the dwelling once again constitutes their habitual residence. To consolidate these new deductions, the dwelling must once again reach the status of habitual residence, which requires its effective and permanent use for at least three years. The deduction shall apply to the amounts that continue to be paid for the acquisition.

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