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V2270-20 3 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Requirements for claiming the main residence investment tax deduction after 2012

The taxpayer asks whether they can deduct amounts paid after 2012 to amortise a loan for a property purchased in 2009. The DGT rules that to use the transitional regime, it is a requirement to have already applied the deduction for amounts paid before 1 January 2013.

The question raised

Whether the amounts paid to the bank to amortize the loans requested to pay the deferred price in 2009 entitle the taxpayer to the deduction for investment in the residence.

The DGT's ruling

To access the transitional regime for the deduction for investment in the primary residence, the taxpayer must have applied said deduction for the amounts paid for the acquisition of the residence in a period prior to January 1, 2013. If the deduction was not applied at that time, it is not possible to apply it for amounts paid after 2012.

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