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A taxpayer inquires as to how long she may apply the deduction for investment in her current primary residence if she plans to purchase a new one and rent out the previous one. The DGT responds that the deduction ceases at the moment the dwelling ceases to be the primary residence.
Question posed: Application in 2021 of the deduction for investment in primary residence.
From the moment the taxpayer ceases to reside in her primary residence, it loses said status. Consequently, the right to claim the deduction for the amounts linked to its acquisition paid from that moment onwards is simultaneously lost. However, the deduction may be claimed in the tax period in which the status of primary residence is lost for the amounts paid up to that instant.
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