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V3267-17 21 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Loss of tax deduction for investment in main residence once it ceases to be the primary residence

A taxpayer inquires how long they can apply the deduction for investment in their main residence after moving to a new home in 2017. The Directorate General for Taxes (DGT) rules that the deduction ceases the moment the property ceases to be the taxpayer's main residence, unless the change is due to employment or professional duties.

The question raised

Cuestión planteada A. Cómo debe aplicarse la deducción en el ejercicio 2017, hasta qué momento.

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