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A member of the Civil Guard has enquired whether they can continue to consider their current home as their main residence after being reassigned to another province. The DGT has ruled that the deduction may be maintained if the new home is acquired due to their position or employment and the previous residence is no longer used.
Cuestión planteada Si puede seguir considerando como vivienda habitual su vivienda en propiedad adquirida en 2001.
La vivienda en propiedad pierde la consideración de habitual cuando se traslada la residencia, salvo que el nuevo domicilio sea por razón de cargo o empleo y la vivienda anterior no sea objeto de utilización. En este caso, se mantiene el carácter de habitual mientras se disfrute de la nueva vivienda por dicha causa. Esto permite seguir practicando la deducción por inversión en vivienda habitual conforme al régimen transitorio.
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