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The taxpayer asks whether they can apply the transitional regime for the principal residence deduction in 2017, having acquired a property in 2011 that serves as their main residence. The DGT rules that it is possible to begin the deduction once the amounts paid exceed those invested in previous properties for which deductions were previously claimed.
Cuestión planteada Si le es de aplicación el régimen transitorio aplicable a partir del ejercicio 2013, permitiendo iniciar la práctica de la deducción en el ejercicio 2017.
Los contribuyentes que adquirieron su vivienda antes de 2013 pueden aplicar el régimen transitorio si satisficieron cantidades antes de esa fecha. Si se han disfrutado deducciones por viviendas anteriores, la nueva deducción solo puede iniciarse cuando las cantidades satisfechas por la nueva vivienda superen la suma de las invertidas en las anteriores (si fueron objeto de deducción) y las ganancias patrimoniales exentas por reinversión. En este caso, se puede practicar la deducción en el ejercicio en que se alcance dicho umbral.
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