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V2611-25 23 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Possibility of reapplying home ownership deduction upon returning to residence

A taxpayer asks whether they can resume the home ownership deduction after leaving and returning to their property. The DGT confirms that the deduction can be restarted based on amounts paid following the resumption of habitual residence.

The question raised

Whether there is a right to once again apply the deduction for investment in the habitual residence, for said dwelling, from the moment in which it begins, once again, to constitute their habitual residence.

The DGT's ruling

If the dwelling has already consolidated the deduction in the past, the taxpayer may apply it again upon resuming their habitual residence in said dwelling. For this purpose, the amounts paid since the new commencement of residence shall be considered the basis. To consolidate these new deductions, the dwelling must once again meet the requirement of being a habitual residence through its effective and permanent use for at least three years.

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