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The taxpayer asks whether they can apply the deduction for their new home proportionally from the start, or if they must wait until the investment exceeds that of previous homes. The DGT rules that the deduction can only commence once the total investment in the new home exceeds the sum of previous deductions and capital gains exempt through reinvestment.
Cuestión planteada Si para comenzar a practicar la deducción por la adquisición de su nueva vivienda tiene necesariamente que esperar hasta que la cantidad invertida en esta supere los 225.786 euros, cuantía por la que se ha beneficiado por precedentes habituales, o si, dado que la inversión total en la nueva superará dicha cuantía, puede desde el primer momento en el que comience a amortizar el préstamo con el que financia en parte la adquisición, a practicar la deducción en determinado porcentaje sobre dicha amortización.
Para aplicar la deducción por la adquisición de una nueva vivienda habitual, habiendo disfrutado de deducciones o exenciones por viviendas anteriores, la inversión en la nueva debe superar la suma de las cantidades invertidas en las anteriores (objeto de deducción) y las ganancias patrimoniales exentas por reinversión. No es admisible un criterio de proporcionalidad; la deducción solo se inicia cuando se superan dichas cuantías.
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