9.1.2. Construction of habitual residence

The construction of the habitual residence was assimilated to the acquisition when the taxpayer directly paid the expenses derived from the execution of the works, or delivered amounts on account to the promoter of those works, provided that he had paid amounts prior to January 1, 2013 and the works had been completed within a period of no more than four years, extendable to a maximum of another four in exceptional cases, from the beginning of the investment. Therefore, the works should have been completed before January 1, 2017 or, in the case of expansion, before January 1, 2021.

Due to the health crisis situation caused by COVID-19, for the purposes of calculating the term, in the case of extension, the period between March 14 and May 30, 2020 (78 days) is not taken into account. ).

Consequently, taxpayers had until March 19, 2021 to complete the works.

From that date, they will not be able to apply the deduction for habitual residence in the construction modality.

However, those taxpayers who have completed the works and legally acquired ownership of the home, before said period, may continue to take the deduction for the amounts paid during the year intended for the acquisition of their habitual home.