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The taxpayer asks whether they can apply the investment deduction to their new home after having exceeded the amounts invested in their previous one. The DGT rules that this is possible provided the requirements of the transitional regime are met and the total exceeds the sum of previously deducted amounts and gains exempt through reinvestment.
Cuestión planteada Posibilidad de comenzar a practicar la deducción por inversión en vivienda habitual por las cuantidades que satisfacen vinculadas con el préstamo hipotecario que grava su adquisición, una vez que las ya invertidas en la actual habitual sobrepasan a las que fueron objeto de deducción por la precedente habitual. En caso afirmativo, si podrían solicitar rectificación de las autoliquidaciones por IRPF correspondientes a los ejercicios no prescritos con derecho a deducción.
Para acceder al régimen transitorio, la vivienda debe haber sido adquirida o su construcción iniciada antes de 2013 y haber sido residencia habitual dentro de los doce meses siguientes a la adquisición. La deducción solo puede iniciarse cuando las cantidades satisfechas por la nueva vivienda superen la suma de las cantidades deducidas en viviendas anteriores más las ganancias patrimoniales exentas por reinversión. Si se cumplen estos requisitos, se puede solicitar la regularización de los ejercicios no prescritos.
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