In general: circumstances that determine the loss of the right to deductions made

In accordance with the regulations in force in the years in which deductions for this concept were applied, the right to them will be lost when, after said years, the following circumstances occur:

1. Failure to comply with the continuous period of three years of occupation of the home, unless there are exceptional circumstances that necessarily require a change of address.

   See within Chapter 16, the concept of habitual residence .

2. Failure to comply with the four-year period for completion of the works, counted from the start of the investment, unless, due to the concurrence of the legally established requirements, said period is subject to extension.

   The requirements and conditions for extending the four-year period are discussed in Chapter 16, in the section " Construction or extension of the habitual residence ".

   In the tax period in which the four-year deadline was not met, taxpayers who have requested an extension of the four-year deadline to build the home and whose application has been rejected by the Administration must repay the amounts deducted in previous years, together with the corresponding late payment interest.

3. Failure to comply with the twelve-month period, counted from the date of acquisition or completion of the works, for the taxpayer to effectively and permanently inhabit the dwelling, unless there are exceptional circumstances that prevent occupation of the dwelling.

   See within Chapter 16, the concept of habitual residence .

Note: The transitional regime for the deduction for investment in housing allows taxpayers who are entitled to it to continue applying this deduction from 2013 onwards, in accordance with the regulations contained in the Law and the Personal Income Tax Regulations in their version in force on 31 December 2012.