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A taxpayer who ceased residing in their main residence and subsequently moved back asks whether they can reapply the deduction. The DGT rules that, provided the requirements of the transitional regime are met, the deduction may be restarted for amounts paid following the new commencement of the property as a main residence.
Cuestión planteada Si a partir del momento en el que vuelve a residir en la vivienda que tuvo el carácter como habitual puede de nuevo practicar la deducción por inversión en vivienda habitual.
Para aplicar el régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción previamente. Si la vivienda vuelve a constituir residencia habitual tras un periodo en que no lo fue, se puede reiniciar la práctica de la deducción considerando las cantidades satisfechas desde ese nuevo comienzo. Para consolidar estas nuevas deducciones, la vivienda debe volver a ser residencia habitual mediante su uso efectivo y permanente durante al menos tres años continuados.
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