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A taxpayer inquired whether they could claim the deduction for investment in their main residence when acquiring a new home in 2023. The Directorate General for Tax (DGT) ruled that, as the acquisition took place after 2012, this deduction is no longer applicable.
Question posed: Whether, upon the acquisition of their new dwelling, they will be entitled to claim the deduction, provided certain circumstances concur, such as the non-transfer of the previous primary residence or, if it is transferred, the reinvestment of the amount obtained in the acquisition of the new one.
The deduction for investment in the primary residence was abolished with effect from January 1, 2013. The transitional regime only allows the deduction for dwellings acquired or constructed prior to that date. The right to the deduction is not transferable to a new dwelling acquired subsequently. Upon ceasing to reside in the current dwelling, the right to the deduction is lost for the amounts paid from that moment onwards.
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