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A taxpayer who claimed the primary residence investment deduction before 2013 and subsequently rented out the property has asked whether they can reapply it upon returning to live in the property in 2019. The Directorate General of Taxes (DGT) has ruled that the deduction can indeed be reinstated for the amounts paid from the date of this new commencement.
Question posed: Whether there is a right to once again apply the deduction for investment in the primary residence, for said property, from the moment in 2019 when it once again begins to constitute the primary residence.
Taxpayers complying with the transitional regime may restart the deduction for investment in their primary residence if the property once again constitutes their primary residence. To this end, the property must once again attain the status of primary residence, which requires its effective and permanent use by the taxpayer for at least three years. The deduction shall apply to the amounts paid from the new commencement as a primary residence.
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