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V2368-15 28 July 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence not applicable if full ownership was consolidated in 2013

A taxpayer acquired the bare ownership of a property in 2012 and consolidated full ownership in 2013. The DGT ruled that the deduction for investment in the main residence cannot be applied because full ownership was not held prior to 2013.

The question raised

Si le sería de aplicación el régimen transitorio de la deducción por inversión en vivienda habitual vigente a partir de 1 de enero de 2013.

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