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A taxpayer who moved their residence to Morocco in 2013 and returned to live in their former main residence in 2017 asks whether they can reapply the deduction. The DGT rules that, provided the requirements of the transitional regime are met, the taxpayer may restart the deduction for amounts paid from the new commencement of their 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 practicar, de nuevo, la deducción por inversión en vivienda habitual.
Para acceder al régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción previamente (salvo excepciones del art. 68.1.2º LIRPF). Si la vivienda vuelve a constituir residencia habitual, el contribuyente tiene derecho a reiniciar la práctica de la deducción por las cantidades satisfechas desde ese nuevo comienzo. Para consolidar estas nuevas deducciones, la vivienda deberá volver a cumplir el requisito de ser habitada de forma efectiva y permanente durante al menos tres años.
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