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V3101-14 17 November 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

The deduction for investment in primary residence may be applied if the cumulative investment exceeds that of previous residences

A taxpayer asks whether they can apply the deduction for the purchase of their primary residence in 2010 after having failed to do so previously and how to regularize the situation. The DGT responds that this may be done when the cumulative investment exceeds that of previous residences and explains how to access the transitional regime.

The question raised

Whether they are entitled to apply the deduction for investment in primary residence for the property acquired in 2010, in which they have been residing since then. If so, from what amount of investment they are entitled to it having applied it to a previous primary residence, and, given that they did not apply it for the 2010 to 2013 tax years (partly, at least, due to considering the reinvestment exemption which has become inadmissible), the procedure to regularize their situation. Whether the transitional regime applicable from the 2013 tax year applies to them.

The DGT's ruling

The deduction may only be initiated when the amounts paid for the new residence exceed those invested in previous residences subject to the deduction. If the deduction was not applied in previous tax years, it may be regularized through the rectification of the tax return before the Tax Agency. To access the transitional regime from 2013, it is necessary to have applied the deduction before that date or to comply with the provisions of Article 68.1.2º of the LIRPF.

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