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A taxpayer inquired whether they could retain the tax deduction for investment in their primary residence after withdrawing from a cooperative and using the funds to purchase a different property. The Directorate General for Taxes (DGT) ruled that the loss of the investment's original purpose necessitates the regularisation of any tax relief previously claimed.
Cuestión planteada Posibilidad de mantener el derecho a las deducciones practicadas en su día por construcción, al destinar la cantidad recuperada a adquirir su vivienda habitual; en caso negativo, si ello supone la pérdida de tales deducciones, indicar la forma y plazo de regularización.
Al no adquirir la vivienda para la que se hicieron las aportaciones, se pierde el derecho a la totalidad de las deducciones practicadas. El contribuyente debe regularizar su situación reintegrando las cantidades indebidamente deducidas más intereses de demora. Destinar el dinero recuperado a una nueva vivienda habitual no exime de la obligación de regularizar. Además, las cantidades no recuperadas tras la rescisión generan una pérdida patrimonial que se integra en la base imponible general.
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