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A taxpayer inquired whether they must repay tax deductions from their housing savings account following a developer's insolvency proceedings. The Directorate General for Taxes (DGT) ruled that if the funds are not used for the intended purpose of acquiring or renovating a property, the right to the deduction is lost.
Cuestión planteada Habiendo entrado la promotora en concurso de acreedores y no estando incluida en el plan de viabilidad la construcción de la vivienda reservada, habiéndose adherido el consultante al convenio con la finalidad de recuperar el importe de la reserva, pregunta si está obligado o no a devolver las cantidades deducidas.
El derecho a la deducción se pierde cuando las cantidades depositadas no se destinan exclusivamente a la primera adquisición o rehabilitación de la vivienda habitual. Si no se cumple este destino, con independencia de las causas que lo motiven, el contribuyente está obligado a sumar a la cuota líquida las cantidades indebidamente deducidas más los intereses de demora. El plazo para materializar el saldo de la cuenta es de cuatro años desde su apertura, con las matizaciones aplicables en supuestos de construcción.
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