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V2485-14 23 September 2014 · 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 may be maintained if payments were made before 2013

The taxpayer inquired whether they could continue to claim the deduction for investment in their main residence regarding payments made to a developer during the construction phase. The Directorate General for Taxes (DGT) ruled that, as payments were made and the deduction was previously claimed before 2013, the taxpayer may benefit from the transitional regime.

The question raised

A. Possible application of the deduction for investment in the primary residence for the amounts contributed to the developer during the construction of the dwelling. Deduction regime applicable until the 2012 tax year.

The DGT's ruling

For the deduction prior to 2013, construction is considered to have commenced when the first amount for which the deduction is claimed is paid. Under the transitional regime, those who had paid amounts for construction before January 1, 2013, and had claimed the deduction in a period prior to that date may apply the deduction. The right is maintained for the amounts paid during construction, provided that the works are completed within the regulatory period.

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