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V3800-15 1 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence may apply to properties located abroad

A taxpayer inquired whether they could claim the deduction for investment in their main residence for a property in France acquired before 2013. The Directorate General for Taxes (DGT) ruled that this is possible, provided the taxpayer is a tax resident in Spain and meets the requirements of the regulations in force at that time.

The question raised

Possibility of benefiting from the deduction for investment in primary residence in the 2012 tax year.

The DGT's ruling

To apply the deduction, the first requirement is to be a taxpayer of the Personal Income Tax (IRPF) in Spain, which is determined according to the LIRPF and double taxation treaties. The regulations do not require the primary residence to be located in Spanish territory. If the residence was acquired before 2013 and constitutes the primary residence, the taxpayer may apply the deduction in the 2012 tax year and access the transitional regime if they meet the legal requirements.

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