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A taxpayer inquired whether they could apply the deduction for investment in their main residence for a property purchased in 2011. The Directorate General for Taxes (DGT) ruled that this is not possible because the deduction was not claimed in tax years prior to 2013.
Question posed Given that the dwelling was acquired in 2011 and constitutes the current primary residence, confirmation is requested as to whether the deduction for investment in the primary residence may be applied.
To access the transitional regime of the eighteenth transitional provision of the LIRPF, it is necessary to have acquired the dwelling before 2013 and to have applied the deduction for investment in the primary residence in a tax period prior to that date. Since the deduction was not applied in years prior to 2013, the requirements for the transitional regime are not met and the deduction is not applicable.
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