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El consultante pregunta si puede seguir aplicando la deducción por inversión en vivienda habitual tras adquirir una nueva vivienda y alquilar la anterior. La DGT responde que la deducción cesa en el momento en que la vivienda deja de ser la residencia habitual.
Posibilidad de seguir aplicando la deducción por inversión en vivienda habitual tras dejar de residir en la misma.
Desde el momento en que el contribuyente deja de residir en su vivienda habitual, esta pierde dicha consideración. En consecuencia, se pierde simultáneamente el derecho a practicar la deducción por las cantidades vinculadas a su adquisición que se satisfagan a partir de ese momento. El contribuyente solo podrá aplicar la deducción en el período impositivo en el que pierda la condición de vivienda habitual respecto a las cantidades satisfechas hasta ese instante.
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