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A taxpayer has enquired whether they can reapply the deduction for investment in their main residence after returning to live in a property acquired in 2003. The Directorate General for Taxes (DGT) has ruled that, provided the requirements of the transitional regime are met, the deduction may be restarted once the property becomes their main residence again.
Cuestión planteada Derecho a aplicar de nuevo a partir de 2019 la deducción por inversión en vivienda habitual.
Los contribuyentes que adquirieron su vivienda antes de 2013 y ya practicaban la deducción pueden seguir aplicándola bajo el régimen transitorio. Si la vivienda deja de ser habitual y luego vuelve a serlo, el contribuyente puede reiniciar la práctica de la deducción desde la primera cantidad satisfecha a partir de que la vivienda vuelva a constituir su residencia habitual. Para consolidar estas nuevas deducciones, la vivienda deberá alcanzar de nuevo la consideración de vivienda habitual mediante su uso efectivo y permanente durante al menos tres años.
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