Doctrine by topic · DGT Observatory

Consolidation of Deductions: 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 · 2015–2026

Current position

Under the transitional regime of the 18th Additional Provision of the Personal Income Tax Law (LIRPF), it is possible to restart the deduction for investment in the primary residence if it becomes the taxpayer's residence again. To consolidate these new deductions, the dwelling must be inhabited effectively and permanently for at least three years. The calculation is based on the amounts paid since the new commencement of residence.

The DGT's position remains constant at the core of the transitional regime, allowing the restart of the deduction if the dwelling regains its status as a primary residence. The evolution shows increasing precision regarding the consolidation requirement, clearly establishing the three-year period of effective and permanent use.

Turning points

  1. V2095-20

    Introduces the specific time requirement for consolidation, requiring effective and permanent residence for at least three years.

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

Rulings on this topic

20
V1263-26 25 May 2026

Deduction for home ownership can be restarted if residence is resumed

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioresidencia habitualvivienda habitualrectificación de autoliquidaciones LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2º
Affects CompanyExpat · Non-residentIndividual
V1248-26 25 May 2026

Deduction for home investment can be restarted after returning to habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioresidencia habitualvivienda habitualconsolidación de deducciones LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.2
Affects CompanyExpat · Non-residentIndividual
V0557-26 10 Mar 2026

Deduction for home investment can be restarted if property becomes habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioresidencia habitualvivienda propiaconsolidación de deducciones LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.1º
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
V0317-25 18 Mar 2025

Deduction for home investment can be restarted if home becomes habitual residence

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualrégimen transitorioresidencia habitualvivienda propiaconsolidación de deducciones LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 68.1.1º
Affects CompanyExpat · Non-residentIndividual

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