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A taxpayer inquired whether amounts paid towards a loan for purchasing the land upon which they built their home could be added to the main residence investment deduction. The Directorate General for Taxes (DGT) ruled that the deduction base may include both construction costs and financing expenses, including loan repayments related to the acquisition.
Question raised: Whether the deduction may also be applied, based on the amounts paid for the loan used for the purchase of the land, by increasing the deduction base.
The base for the deduction for investment in a primary residence may include the amounts paid for acquisition, construction, and external financing costs. Financing costs, such as interest and principal amortization, are deductible as they are paid. The purchase of the land may constitute the commencement of the construction process for the purposes of the deduction. To apply the transitional regime after 2013, it is necessary to have applied the deduction for amounts paid prior to that date.
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