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A taxpayer inquired about the threshold of investment in their current home required to claim the main residence investment deduction, having previously benefited from it in prior properties. The Directorate General for Taxes (DGT) ruled that the deduction can be applied when the total amounts paid for the new residence exceed the amounts that were previously subject to deduction or exemption through reinvestment in previous homes.
Question posed: Under the IRPF regulations in force as of December 31, 2012, from what volume of investment paid by the taxpayer in their current primary residence is it possible to begin applying the deduction for investment in the primary residence, having previously benefited from this deduction for previous primary residences.
To apply the deduction for investment in the primary residence, the amounts paid for the new residence must exceed the sum of the amounts invested in previous residences that were subject to deduction, plus the capital gains exempt due to reinvestment. In the case of residences acquired before 2013, the transitional regime may be accessed if the provisions of Article 68.1.2º of the LIRPF are met. The deduction may be initiated in the tax year in which the accumulated amount for the new acquisition exceeds said threshold.
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