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A taxpayer asks whether they can reapply the investment deduction for a property that was previously their main residence, and if the reinvestment exemption can be applied when selling their current home to build a new one. The DGT rules that the deduction can be restarted if the property becomes the main residence again, and that the reinvestment exemption applies provided that the investment and construction completion deadlines are met.
Cuestión planteada - Si puede aplicar la deducción por inversión en vivienda habitual 1 por trasladarse nuevamente a residir en ella.
Para reiniciar la deducción por inversión en vivienda habitual, la vivienda debe volver a constituir residencia habitual mediante su uso efectivo y permanente durante al menos tres años. Respecto a la exención por reinversión en construcción, se debe aplicar la totalidad del importe obtenido en un plazo de dos años (anteriores o posteriores a la venta) y la obra debe finalizar en un plazo no superior a cuatro años desde el inicio de la inversión, salvo ampliaciones legales. No es necesario que los fondos invertidos sean específicamente los obtenidos por la venta, pudiendo haber sido pagados con anterioridad.
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