From 1 January 2013, you can only apply the deduction for investment in your main residence for the amounts paid in the period in question in the following cases:

If you have acquired your main residence or paid amounts for the construction of the same prior to 1 January 2013.

If you paid amounts prior to 1 January 2013 for renovation or extension work on your main residence, provided that the said work was completed before 1 January 2017.

If you have paid amounts prior to 1 January 2013 for works and installations for the adaptation of the main residence of people with disabilities, provided that the aforementioned works or installations were completed before 1 January 2017.

In any case, in order to be able to apply the deduction for the main residence, you must have applied the deduction for this home in 2012 or in previous years, unless you have not yet been able to apply it because the amount invested in it has not exceeded the amount exempt for reinvestment or the effective deduction bases of previous homes.

Did this answer your question?