Doctrine by topic · DGT Observatory

Extension of Deadline: 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

Stable position High confidence 8 rulings · 2014–2022

Current position

The construction must be completed within a maximum period of four years from the date on which the first amount for which the deduction is applied is paid. To avoid losing the transitional regime, it is necessary to request and obtain an extension of the deadline due to exceptional circumstances. Such a request must be submitted within thirty days following the expiration of the original deadline.

The DGT's position remains constant regarding the interpretation of the four-year period and the commencement of the investment. The rulings confirm that an extension is only appropriate due to exceptional circumstances and requires a request within thirty days after expiration. No changes are observed in the doctrine applied to this case.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

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