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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 · 2014–2026

Current position

Under the transitional regime of the 18th Additional Provision of the Law on Personal Income Tax (LIRPF), it is possible to restart the deduction for investment in the primary residence if the property once again constitutes the taxpayer's habitual residence. To this end, the amounts paid since the property regains said status must be considered. It is necessary to have acquired the home before 2013 and to have applied the deduction in a period prior to that date.

The DGT's position remains constant throughout the sequence. The criterion establishes that restarting the deduction under the transitional regime requires that the home becomes the habitual residence again and that the requirements for acquisition and prior application of the deduction are met. No changes in the interpretation of the rule are observed over the years.

Analysis based on 12 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
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
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
V0701-23 23 Mar 2023

Loss of tax deduction for main residence investment upon ceasing to reside in it

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualresidencia habitualrégimen transitorioimputación de rentas inmobiliariasvivienda propia LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 70
Affects CompanyExpat · Non-residentIndividual

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