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The taxpayer asks whether they can apply the deduction for investment in their main residence for a property purchased in 2012, and whether they can claim the reinvestment exemption after selling their former main residence. The Directorate General for Taxes (DGT) rules that neither can be applied.
Cuestión planteada a) Respecto de la vivienda adquirida en Yebes en 2012. Derecho a practicar la deducción por inversión en vivienda habitual, por el ejercicio 2022 y los precedentes no prescritos, dadas las circunstancias que le impidieron trasladar allí su residencia en 2012 con carácter habitual y permanente.
Para la deducción por inversión en vivienda habitual, es requisito haber practicado dicha deducción en un periodo anterior a 2013, lo cual no ocurrió en este caso. Respecto a la exención por reinversión, la nueva vivienda debe haberse adquirido en el plazo de dos años anteriores a la transmisión de la vivienda habitual, no con anterioridad a este periodo.
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