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The taxpayer asks whether they can reapply the tax relief for a property acquired in 2003 after returning to reside in it in 2017. The Directorate General for Taxes (DGT) confirms this is possible, provided all requirements are met and the investment limits regarding previous properties are respected.
Cuestión planteada Si tiene derecho a practicar de nuevo la deducción por inversión en vivienda habitual por la vivienda adquirida en 2003, a partir del momento en el que en 2017 comienza nuevamente a constituir su residencia habitual. En caso afirmativo, a partir de qué volumen de inversión puede reiniciar la práctica de la deducción por ella, por las cantidades que satisface por el préstamo hipotecario con el que financió su adquisición.
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