Doctrine by topic · DGT Observatory

Acquisition of Housing: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 62 rulings · 2014–2026

Current position

The deduction for investment in the primary residence is limited to the transitional regime for acquisitions made before January 1, 2013. Mortgage cancellation expenses and those derived from financing are considered amounts paid for the acquisition and allow for the application of the deduction in the period in which they are paid.

The DGT's position remains constant in the application of the transitional regime, restricting the right to those who acquired the housing before 2013. No changes are observed in the interpretation of the deadline, but the inclusion of mortgage cancellation expenses in the deduction base is confirmed.

Turning points

  1. V1127-26

    It is established that mortgage cancellation expenses and those derived from financing are included in the base for the deduction for investment in the primary residence.

Analysis based on 57 of 62 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1127-26 19 May 2026

Cancellation costs of mortgage can be deducted from home purchase investment

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualgastos de cancelación de hipotecarégimen transitoriobase de deducciónadquisición de vivienda LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 70
Affects CompanyExpat · Non-residentIndividual
V1537-25 26 Aug 2025

Inheritance deduction not available for purchases after 2013

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitoriovivienda habitualadquisición de vivienda LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. DT 18ª
Affects CompanyExpat · Non-residentIndividual
V1344-25 16 Jul 2025

Deduction for home investment not available for 2024 purchase

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioadquisición de viviendadisposición transitoria decimoctava LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. disposición transitoria decimoctava
Affects CompanyExpat · Non-residentIndividual
V1683-20 29 May 2020

Tax relief for main residence only applies to the portion acquired before 2013

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioparte indivisaadquisición de viviendabase de deducción LIRPF — Ley 35/2006 del IRPF art. 68.1.1ºLIRPF — Ley 35/2006 del IRPF art. 68.1.2º
Affects CompanyExpat · Non-residentIndividual
V1127-19 22 May 2019

Acquisition date in self-build projects determined by completion of works

SG de Impuestos sobre la Renta de las Personas Físicas
autopromociónvivienda habitualfinalización de obrasadquisición de viviendamedios de prueba LIRPF — Ley 35/2006 del IRPF art. 38RIRPF — RD 439/2007, Reglamento del IRPF art. 41 bis
Affects CompanyExpat · Non-residentIndividual

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