Who is entitled to continue applying this deduction?

As of January 1, 2013, you can only apply the deduction for investment in a primary residence for the amounts paid in the period in question in the following cases:

1. If you have purchased your habitual residence or have paid amounts for its construction prior to January 1, 2013.

2. If you have paid amounts prior to January 1, 2013 for renovation or extension work on your habitual residence, provided that the aforementioned works were completed before January 1, 2017.

3. If you have paid amounts prior to January 1, 2013 for the execution of works and installations to adapt the habitual residence of people with disabilities, provided that the aforementioned works or installations have been completed before January 1, 2017.

In any case, in order to apply the deduction for your habitual residence, you must have applied deduction for said residence in 2012 or in previous years, unless you have not applied it in said years because the amount invested in it has not exceeded the exempt amount for reinvestment or the effective bases of deduction of previous residences, you have not had full quota to apply it (unless this is due to an error in which case it will be up to the circumstances of each case) or you have not been obliged to file a declaration.