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V2580-17 10 October 2017 · 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 apply under transitional regime if previous investment amounts are exceeded

The taxpayer asks whether they can apply the deduction for investment in their main residence acquired in 2009 during the 2016 tax year. The Directorate General for Taxes (DGT) responds that this is possible under the transitional regime, provided the property is their main residence and the amounts paid exceed those invested in previous properties for which deductions were previously claimed.

The question raised

Possibility of applying, for the dwelling acquired in 2009, which constitutes the current habitual residence, the deduction for the 2016 fiscal year, based on the amounts paid during said year.

The DGT's ruling

To apply the deduction under the transitional regime, the taxpayer must have resided in the dwelling effectively and permanently before January 1, 2013. Furthermore, the lack of a previous deduction must be due to the fact that the amounts invested in the new dwelling did not exceed those of the previous ones (Art. 68.1.2º LIRPF). The deduction may commence in the fiscal year in which the total amounts paid exceed the sum of the amounts invested in previous dwellings subject to deduction and the capital gains exempt due to reinvestment.

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