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A taxpayer has enquired whether they can apply for tax relief for a property acquired in 2011 and subsequently request a rectification for previous years. The Directorate General for Taxes (DGT) clarifies that to utilise the transitional regime, the taxpayer must have either applied the relief for the previous residence or met specific requirements prior to 2013.
Cuestión planteada I. Si es posible comenzar en este ejercicio a practicar la deducción por inversión en vivienda habitual. En caso afirmativo, si pudiese solicitar rectificación por las autoliquidaciones por IRPF correspondientes a los ejercicios no prescritos con derecho a deducción.
Para acceder al régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción por las cantidades satisfechas en un periodo anterior a esa fecha, salvo que se aplique el artículo 68.1.2º de la LIRPF. Si la nueva inversión supera las cantidades deducidas en viviendas anteriores, podrá iniciar la deducción en el ejercicio en que se cumpla ese exceso. En ese caso, podrá solicitar la regularización de los ejercicios en los que ya tenía derecho y que no hayan prescrito.
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