Heirs to a property cannot apply the deduction for investment in primary residence

The application of the deduction for investment in a primary residence is a highly relevant issue for individuals managing their real estate assets. Recently, the Directorate General of Taxes (DGT) has delimited the scope of the transitional regime for this tax benefit, establishing strict criteria regarding the date of property acquisition.

What the DGT has ruled

The query concerned the possibility of applying the deduction for investment in a primary residence regarding amounts paid for a mortgage, after having acquired the home through inheritance. The taxpayer argued that the home had originally been acquired by their spouse before January 1, 2013.

The DGT has ruled that the transitional regime only allows the deduction for those who legally acquired their primary residence before the deadline established by the regulations. In the case analyzed, the acquisition of the property occurred through inheritance in the year 2025. Therefore, since there was no legal acquisition prior to January 1, 2013, by the new owner, the necessary temporal requirement to access the benefit is not met.

Furthermore, the body has clarified that being a guarantor in a mortgage loan does not grant the legal ownership required to meet the deduction requirements.

What this means for you

This criterion directly impacts individuals who receive real estate through succession. If the property is acquired through inheritance, the new owner must comply with the requirements in force at the time of the transfer, without being able to benefit from the original purchase date of the deceased. The key lies in the date of the legal acquisition of the property by the taxpayer requesting the deduction.

What you should do

In situations involving the inheritance of properties with mortgage burdens, it is necessary to verify the exact date of legal acquisition and the regulations applicable at that time. Since the deduction depends strictly on meeting temporal and ownership requirements, it is recommended to analyze the patrimonial and tax situation of each case individually to avoid errors in the Personal Income Tax (IRPF) return.