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Home Extension: 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 9 rulings · 2015–2021

Current position

The exemption for reinvestment in the primary residence requires that the amount be allocated to the acquisition or rehabilitation of a new home. Cases involving the extension of a home already owned by the taxpayer are expressly excluded. Regarding the tax deduction for investment in the primary residence, the transitional regime only applies if the payments were made before January 1, 2013, and the works were completed before 2017.

The DGT's position remains constant in two aspects. On one hand, the exclusion of home extensions from the reinvestment exemption has been consolidated following the unification of criteria by the TEAC. On the other hand, the requirements for the deduction for extensions under the transitional regime have remained stable since 2015.

Turning points

  1. V2519-18

    It is established that the exemption is excluded for the extension of a home already owned by the taxpayer, as it is not considered the acquisition or rehabilitation of a new home.

Analysis based on 7 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V0312-21 19 Feb 2021

Debt substitution via new loan ineligible for main residence investment tax relief

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualamortización de deudasustitución de deudarégimen transitorioampliación de vivienda LIRPF — Ley 35/2006 del IRPF art. 68.1.1LIRPF — Ley 35/2006 del IRPF art. DT 18ª
Affects CompanyExpat · Non-residentIndividual
V2484-19 17 Sept 2019

Exemption for sale of part of a main residence applies to those over 65

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialvivienda habitualexención por edadexención por reinversióntransmisión onerosa LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.4.b)
Affects CompanyExpat · Non-residentIndividual
V3066-15 14 Oct 2015

Home extension tax deduction unavailable if payments are made after 1 January 2013

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualampliación de viviendarégimen transitoriosuperficie habitableperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. disposición transitoria decimoctava
Affects CompanyExpat · Non-residentIndividual

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