Deduction for Investment in Primary Residence: DGT doctrinal evolution

Current position

The deduction for investment in the primary residence under the transitional regime requires ownership of the property and that it serves as the taxpayer's habitual residence. Operations involving novation, subrogation, or loan substitution do not exhaust the right to the deduction, provided there is direct continuity and the proportional part attributable to the original loan is deducted. Deductions for accessibility or adaptation works initiated after 2013 are not permitted, as current regulations do not contemplate this concept.