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V2505-15 5 August 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Obligation to repay home investment tax relief if construction fails and a new property is purchased

A taxpayer claimed a tax deduction for home investment after contributing funds to a housing cooperative; however, the property was never built, and the recovered funds were used to purchase a different home. The Directorate General for Taxes (DGT) has ruled that the taxpayer must repay the previously claimed deductions and is ineligible to apply a new deduction for the subsequent purchase.

The question raised

Cuestión planteada A. Si tiene que devolver las deducciones practicadas en función de las cantidades entregadas a la cooperativa, y que recuperó de la aseguradora, ya que finalmente ha adquirido una vivienda, aunque no a través de esa cooperativa.

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