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A taxpayer building a second main residence through self-construction asks whether they can claim the deduction for investment in their main residence after having already exhausted the investment limit for their first home. The Directorate General for Taxes (DGT) rules that access to the transitional regime is possible if construction commenced before 2013.
Cuestión planteada Si por la construcción de dicha vivienda le es de aplicación el régimen transitorio, regulado en la disposición transitoria decimoctava de la LIRPF, teniendo así derecho a practicar la deducción por inversión en vivienda habitual desde 2013, primero en el que por aplicación del artículo 68.1.2º de la Ley del Impuesto podría practicarla, en función de las cantidades invertidas en ella.
Para acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF, es necesario haber satisfecho cantidades por la construcción de la vivienda con anterioridad al 1 de enero de 2013. En el caso de una segunda vivienda habitual, se debe observar el artículo 68.1.2º de la LIRPF para determinar cuándo se puede iniciar la deducción, permitiéndola cuando las cantidades invertidas superen las invertidas en viviendas anteriores que fueron objeto de deducción. La deducción se aplicará según la normativa vigente a 31 de diciembre de 2012.
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