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A taxpayer who purchased their home in 2004 but did not apply the deduction until 2014 has enquired whether they may still use it. The DGT has ruled that they cannot access the transitional regime because they failed to meet the requirement of having exercised the deduction in tax years prior to 2013.
Cuestión planteada Si tiene derecho a practicar la deducción por inversión en vivienda habitual, cuando, por las cantidades que por su adquisición viene satisfaciendo, no hubiese ejercitado ese derecho en ninguno de los ejercicios anteriores al año 2013.
Para acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF, es necesario haber practicado la deducción por inversión en vivienda habitual en relación con las cantidades satisfechas en un periodo impositivo anterior al 1 de enero de 2013. Al no haber ejercido este derecho en ejercicios previos a dicha fecha, el contribuyente no puede aplicar la deducción a partir de 2013.
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