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The taxpayer asks whether they can apply the deduction for investment in their main residence if a property acquired in 2007 becomes their primary residence in the future. The Directorate General for Taxes (DGT) rules that this is not possible as the requirements of the transitional regime were not met.
Question raised: Possibility of being able to apply the deduction for investment in the primary residence if, in the future, it were to become the primary residence.
To apply the transitional regime of the eighteenth transitional provision of the LIRPF, it is necessary to have claimed the deduction for investment in the primary residence for the amounts paid in a period prior to January 1, 2013 (except for exceptions in the previous wording). Since the deduction was not claimed at the time because the property was not the primary residence, it may not be applied even if it becomes the primary residence in the future.
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