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A taxpayer inquired whether they could apply the tax deduction for investment in a main residence for a property purchased in 2007 that became their primary residence in 2021. The Directorate General for Taxes (DGT) ruled that this is not possible, as the requirement to have previously claimed the deduction for that specific property before 2013 was not met.
Cuestión planteada Posibilidad de tener derecho a practicar la deducción por inversión en vivienda habitual, por esta vivienda, por el ejercicio 2022 y siguientes, dado que desde 2021 constituye su residencia habitual, y, hasta entonces practicaba la deducción por su precedente vivienda habitual.
Para acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF, es necesario haber adquirido la vivienda antes de 2013 y haber practicado la deducción por las cantidades satisfechas en un periodo anterior a esa fecha. Al no haber aplicado la deducción por la vivienda en cuestión antes de 2013, no se cumplen los requisitos para empezar a aplicarla ahora que es residencia habitual.
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