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A taxpayer who moved their residence to Portugal and subsequently returned to Spain has enquired whether they can reapply the deduction for investment in their main residence to their former home. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of the transitional regime are met, the deduction may be reinstated once the property becomes their main residence again.
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 acceder al régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción anteriormente (salvo excepciones). Si la vivienda vuelve a constituir residencia habitual tras un periodo en que no lo fue, se puede reiniciar la práctica de la deducción basándose en las cantidades satisfechas desde ese nuevo comienzo. Para consolidar estas nuevas deducciones, la vivienda debe volver a cumplir el requisito de ser habitada de forma efectiva y permanente durante al menos tres años.
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