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V2269-20 3 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for main residence may be applied for payments made while the property remains a primary residence

A taxpayer who ceased residing in their main residence in May 2020 inquired whether they could claim deductions for payments made during the first four months of the year. The DGT ruled that it is possible to deduct amounts paid as long as the property maintains its status as a main residence.

The question raised

Possibility of applying the deduction for the amounts paid during the first four months of the year.

The DGT's ruling

Under the transitional regime of the 18th DT of the LIRPF, the amounts paid between January and April 2020 may be included in the deduction base as long as the dwelling constitutes a habitual residence. Once the dwelling ceases to be a habitual residence, amounts paid subsequently may not be subject to deduction. The remaining regulatory requirements must be met.

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