Doctrine by topic · DGT Observatory

Amounts Paid: 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 20 rulings · 2014–2026

Current position

To access the transitional regime, the amounts must have been paid before January 1, 2013. If deductions for previous homes have been enjoyed, the new deduction only begins when the amounts invested in the new home exceed the sum of those invested in the previous homes subject to deduction. Only the amounts effectively paid by the holder may be deducted, excluding expenses shared with their partner.

The DGT's position remains constant regarding the application of the transitional regime and the requirement to exceed the previous investment. Aspects concerning the deduction base have been specified, clarifying that it does not include the purchase of materials from suppliers and that amounts can only be deducted in the tax year in which they are paid. Recently, it has been delimited that the right is strictly limited to what is paid by the holder.

Turning points

  1. V1925-15

    Clarifies that the deduction base does not include the purchase of materials from different suppliers, as only payments made to those executing the work are deductible.

  2. V1367-22

    Establishes that the amounts paid can only form part of the deduction base for the tax year in which they are paid, prohibiting their transfer to subsequent tax years.

  3. V2051-24

    Specifies that the holder may only deduct the portion of the amounts that they have effectively paid, excluding amounts paid by their partner.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V1247-26 25 May 2026

Deduction for home investment can be resumed if new investment exceeds previous one

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioresidencia habitualbase de deducciónexención por reinversión LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2º
Affects CompanyExpat · Non-residentIndividual
V1242-26 22 May 2026

Possibility of reapplying for home ownership deduction if residence is restored

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualresidencia habitualrégimen transitoriovivienda habitualcantidades satisfechas LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2º
Affects CompanyExpat · Non-residentIndividual
V2611-25 23 Dec 2025

Possibility of reapplying home ownership deduction upon returning to residence

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualresidencia habitualrégimen transitoriovivienda habitualcantidades satisfechas LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2
Affects CompanyExpat · Non-residentIndividual
V1738-24 15 Jul 2024

Energy efficiency tax deduction applies to amounts actually paid

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por eficiencia energéticacertificado de eficiencia energéticacantidades satisfechasbase máxima anualrehabilitación energética LIRPF — Ley 35/2006 del IRPF art. Disposición adicional 50ªRD-ley 19/2021
Affects CompanyExpat · Non-residentIndividual
V2270-20 3 Jul 2020

Requirements for claiming the main residence investment tax deduction after 2012

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitoriovivienda habitualperiodo impositivocantidades satisfechas LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2
Affects CompanyExpat · Non-residentIndividual
V1925-15 18 Jun 2015

Material costs paid to suppliers do not count towards the deduction for improvement works

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por obras de mejoravivienda habitualbase de la deducciónproveedores de materialescantidades satisfechas LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima novenaLIRPF — Ley 35/2006 del IRPF art. disposición transitoria vigésima primera
Affects CompanyExpat · Non-residentIndividual
V1119-15 13 Apr 2015

Deduction for investment in main residence may be applied via transitional regime

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioautopromociónsegunda vivienda habitualbase de deducción LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2º
Affects CompanyExpat · Non-residentIndividual

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