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A taxpayer has enquired whether they can reapply the deduction for investment in their main residence after returning to live in a property acquired in 2003. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of the transitional regime introduced by Law 16/2012 are met.
Cuestión planteada Derecho a aplicar de nuevo la deducción por inversión en vivienda habitual a partir del momento en el que en 2013 vuelve a constituir su residencia habitual, considerando su supresión y régimen transitorio introducido por la Ley 16/2012, con efectos 1 de enero de 2013.
Para aplicar la deducción tras la supresión de 2013, el contribuyente debe haber adquirido la vivienda antes de esa fecha y haber practicado la deducción por dicha vivienda en un periodo anterior a 1 de enero de 2013. Si se cumplen estos requisitos, se puede reiniciar la práctica de la deducción por las cantidades satisfechas desde el momento en que la vivienda vuelve a ser residencia habitual, aplicando la normativa vigente a 31 de diciembre de 2012.
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