Skip to content
Back to index
V3096-14 14 November 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Transitional regime for main residence tax deduction inapplicable if deduction was not claimed in years prior to 2013

A taxpayer inquired whether they could apply the transitional regime for the main residence investment tax deduction, having purchased a property in 2009 but only moving into it in 2013. The Directorate General of Taxes (DGT) ruled that this is not possible because the deduction for that property could not have been applied in tax years prior to 2013.

The question raised

Given that the residence was acquired before 2013, whether the transitional regime for the deduction for investment in primary residence, in force in 2013, would apply to them from the moment the amount invested in this residence exceeded those that were subject to deduction for investment in the previous one.

The DGT's ruling

To apply the transitional regime for the deduction for investment in primary residence, it is necessary to have acquired the residence before 2013 or to have paid amounts before that date. Furthermore, the taxpayer must have applied the deduction for said residence in a tax period prior to 2013. Since the inquirer began residing in the residence in 2013, they could not apply the deduction in previous fiscal years and do not meet the requirements.

Book your free first meeting