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 the deductions for this concept were applied, the right to them will be lost when, after said years, the following circumstances occur:

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

See in Chapter 16, the concept of habitual residence .

b) Failure to comply with the four-year period for the completion of the works, counted from the beginning of the investment, extended to another four years due to the occurrence of one of the exceptional cases provided for in sections 3 and 4 of the aforementioned article 55 of the Regulation, in its current wording as of December 31, 2012 (to which 78 more days are added, corresponding to the period between March 14 and May 30, 2020 during which it was suspended the calculation of the deadlines, in accordance with the provisions of the ninth Additional Provision of Royal Decree-Law 11/2020).

In the tax period in which the aforementioned deadline is not met, the taxpayer must return the amounts deducted in previous years, along with the corresponding late payment interest.

c) 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 home, unless there are exceptional circumstances that prevent the occupation of the home.

See in Chapter 16, the concept of habitual residence .

Note: The transitional regime of the deduction for investment in housing allows taxpayers who are entitled to it to continue applying this deduction starting in 2013, in accordance with the regulation contained in the Law and the Personal Income Tax Regulations in their wording in force as of 31 December 2012.