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A taxpayer asks whether they can retroactively apply the deduction for investment in their main residence from 2011, despite having acquired a 50% share of a property in 2014. The Directorate General for Taxes (DGT) rules that this is not possible because the acquisition occurred after the deadline established by law.
Cuestión planteada Si el cónyuge "B" puede comenzar a practicar la deducción por las cantidades que satisfaga relacionadas con la vivienda a partir de que adquiere la propiedad en 2014, y si, en caso afirmativo, puede practicarla con carácter retroactivo desde que en 2011 comenzó a satisfacer cantidades por el préstamo.
Para aplicar la deducción por inversión en vivienda habitual bajo el régimen transitorio, es necesario que la adquisición de la vivienda se haya producido con anterioridad al 1 de enero de 2013. Al haber adquirido la propiedad en 2014, el contribuyente no cumple este requisito. Por tanto, no puede practicar la deducción ni por las cantidades satisfechas desde la adquisición ni de forma retroactiva.
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