Who is entitled to this deduction?

Taxpayers who meet the following requirements will have the right to apply the deduction regime for investment in primary residence for the amounts paid in fiscal year 2020:

1. In the case of construction of a habitual residence, when the taxpayer had paid amounts prior to January 1, 2013 and had therefore made the deduction, unless the provisions of article 68.1.2 of the Law had been applicable in its wording current as of December 31, 2012.

   It is not necessary that the works have started before that date, it is enough that some disbursement has been made for this purpose.

   Note: The application of the transitional regime does not end with the completion of the works, but continues with respect to the amounts that the taxpayer continues to pay once it is built for its acquisition, as long as the requirements for completion on time, occupation and effective and permanent residence.

2. In the case of expansion of the habitual residence, when amounts for this concept have been paid prior to January 1, 2013, provided that the works are also completed before January 1, 2017.