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A taxpayer has enquired whether they can apply the main residence investment deduction from 2007 after having ceased to do so, and whether they can access the transitional regime in force since 2013. The DGT has ruled that the taxpayer may request the rectification of their tax returns to recover the undeducted amounts and, if successful, will be eligible to access the transitional regime.
Cuestión planteada Si conforme con la normativa vigente hasta 31 de diciembre de 2012 tenía derecho a practicar la deducción por inversión en vivienda habitual, a partir de 2007. en caso arfimativo, procedimiento para regularizar su situación tributaria de los ejercicios no prescritos, y si, en base a dicha regularización y haber practicado la deducción en algún ejercicio precedente a 2013, le es de aplicación el régmine transitorio regulado en la disposición transitoria decimoctava de la Ley del IRPF.
La deducción requiere la adquisición de la vivienda propia y que esta constituya la residencia habitual, la cual exige una residencia continuada de al menos tres años. Si el contribuyente no aplicó la deducción por omisión, puede solicitar la rectificación de su autoliquidación ante la Agencia Tributaria siempre que no haya prescrito el plazo de cuatro años. Para acceder al régimen transitorio tras 2013, es necesario haber practicado la deducción por la adquisición de la vivienda en un periodo anterior a 2013 o que se hubiera podido aplicar según la normativa previa.
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