Doctrine by topic · DGT Observatory

Commencement of Investment: 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 11 rulings · 2014–2025

Current position

The commencement of the investment is determined by the date on which the first amount for which the deduction is applied is paid or amounts from the housing account are delivered. In construction cases, the works must be completed within a maximum period of four years from said commencement. For the transitional regime, it is a requirement to have acquired the housing or paid amounts before 2013 and to have applied the deduction or be entitled to it.

The position of the DGT remains constant throughout the sequence. The criterion regarding what constitutes the commencement of the investment (payment of the first amount or delivery of the housing account) and the four-year completion period has not undergone variations since 2014.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11

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