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V3054-14 7 November 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Tax deduction for main residence not applicable to garage space following judicial contract rescission

The taxpayer inquired whether they must repay the tax deduction for their main residence applied to a garage space following a judicial ruling to rescind the purchase agreement. The Directorate General for Taxes (DGT) ruled that, upon the rescission of the contract, the parties must return all benefits provided, meaning no acquisition has taken place to justify the deduction.

The question raised

Whether the refund of the amounts deducted (in the portion corresponding to the aforementioned garage space) in the periods 2010 to 2012 for investment in the acquisition of a primary residence is mandatory.

The DGT's ruling

The contractual rescission declared in the judicial sentence determines the restitution of reciprocal benefits between the parties (the garage space and the price). Therefore, no acquisition has occurred that could give rise to the application of the deduction for investment in the primary residence.

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