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V2678-17 20 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Application to extend the deadline for completing primary residence construction must be submitted within 30 days of expiry

A taxpayer inquired about when the four-year period for completing the construction of their home begins and requested an extension due to health reasons. The DGT clarified that the period commences with the first investment payment and that any request for an extension must be submitted within 30 days following the original deadline.

The question raised

The date to be considered as the commencement of the four-year period for the completion of the construction of the primary residence. A request is made for the granting of an extension of the period to complete the construction works, taking into account the concurrent health circumstances.

The DGT's ruling

The commencement of the investment for the purpose of determining the four-year period is the date on which the first amount for which the deduction is claimed is satisfied. The period for requesting an extension due to exceptional circumstances not attributable to the taxpayer expires thirty days after the original period has ended. In this case, the request was submitted late.

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