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A taxpayer inquired whether they could apply the deduction for investment in their main residence from 2015, having acquired the property in 2010 but having declared the interest as a professional expense. The Directorate General for Taxes (DGT) ruled that access to the transitional regime is not possible because the deduction was not claimed in periods prior to 2013.
Question posed: Possibility of commencing the application of the deduction for investment in the primary residence starting from 2015, having acquired the residence in 2010 and having declared since 2010 the interest linked to the financing for its acquisition in the corresponding Personal Income Tax (IRPF) returns, albeit under another concept, specifically as a deductible expense for the business activity, until the fiscal year in which the activity was terminated.
To access the transitional regime for the deduction for investment in the primary residence, it is necessary to have applied said deduction for the amounts paid for the acquisition in a tax period prior to January 1, 2013. The fact that the amounts (such as interest) were previously declared under another concept, such as a deductible expense for a professional activity, does not allow for the fulfillment of this requirement. Since the deduction was not applied before the deadline, its application is not permitted.
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