Doctrine by topic · DGT Observatory

Housing Account: 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 14 rulings · 2014–2018

Current position

Taxpayers with a housing account opened before 2013 may maintain the deductions applied under the transitional regime, provided they use the balance for the acquisition, construction, or renovation of their primary residence within a four-year period. It is not possible to apply the deduction for new deposits made after the measure was abolished in 2013. The property must maintain its status as a primary residence to preserve the right.

The DGT's position remains constant regarding the application of the transitional regime following the abolition of the deduction in 2013. Rulings confirm that the right is preserved only for amounts paid before said date and within the four-year period. No change in criterion is observed, but rather a reiteration of the conditions regarding the timing and purpose of the investment.

Turning points

  1. V2127-14

    Establishes that new deposits made since January 1, 2013, cannot be deducted, limiting the benefit exclusively to the amounts paid before that date.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V2127-14 4 Aug 2014

Deduction for main residence cannot be applied to deposits made from 2013 onwards

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualcuenta viviendarégimen transitoriocuota líquida estatalcuota líquida autonómica LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. DT 18ª
Affects CompanyExpat · Non-residentIndividual

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