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V3028-17 21 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence cannot be applied if not previously claimed before 2013

A taxpayer inquired whether they could apply the deduction for investment in their main residence upon starting to reside in a property acquired in 2009. The Directorate General for Taxes (DGT) ruled that this is not possible because the deduction was not claimed in periods prior to 2013.

The question raised

Whether, upon beginning to establish their residence and primary home in 2017, the applicant may begin in 2017 to apply the deduction for the amounts paid for the amortization of the loan used by both parties to finance its acquisition.

The DGT's ruling

To access the transitional regime for the deduction for investment in the primary residence, it is necessary to have applied said deduction in a tax period prior to January 1, 2013. The fact that the former spouse was able to apply it previously does not grant the new resident the right to apply it. As the deduction was not applied before 2013, the taxpayer does not meet the requirements of the transitional regime.

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