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A taxpayer who returned from foreign employment asks whether they can claim the home purchase deduction after ending their special regime. The DGT states that the deduction cannot be claimed as the property was acquired in 2011 and did not meet the transitional regime requirements.
Cuestión planteada Una vez finalizada la duración del régimen especial por el que optó, conocer si puede aplicar, en sus declaraciones del IRPF, la deducción por inversión en vivienda habitual al amparo del régimen transitorio existente para esta deducción.
Para acceder al régimen transitorio de la deducción por inversión en vivienda habitual, es necesario haber adquirido la vivienda antes del 1 de enero de 2013. Además, el contribuyente debe haber practicado la deducción por las cantidades satisfechas en un periodo impositivo anterior a esa fecha, salvo excepciones específicas. En este caso, al adquirir la vivienda en 2011 sin haber aplicado la deducción previamente, no cumple los requisitos para seguir aplicándola en periodos posteriores.
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