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The taxpayer asks whether a deduction for investment in their main residence claimed in 2012 can continue to be applied from 2013 following the repeal of the regulation. The DGT rules that this is possible through the transitional regime, provided that amounts were paid before 2013 and the deduction was applied in a previous tax year.
Cuestión planteada Posibilidad de practicar la deducción por inversión en vivienda habitual por el ejercicio 2012, y derecho a aplicarla a partir de 2013 considerando su supresión y régimen transitorio introducido por la Ley 16/2012.
Para acceder al régimen transitorio tras la supresión de la deducción, el contribuyente debe haber satisfecho cantidades para la construcción de su vivienda antes del 1 de enero de 2013. Además, es necesario haber practicado la deducción por dichas cantidades en un periodo impositivo anterior a esa fecha. De cumplirse esto, se podrá seguir aplicando la deducción por las cantidades satisfechas en cada ejercicio posterior.
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