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A taxpayer asks whether they can claim the deduction for a new home (B) acquired in 2012 after having previously claimed a deduction for an earlier home (A). The DGT explains that under the transitional regime, the new home deduction can only begin when the amounts paid for the new home exceed those invested in the previously deducted home.
Cuestión planteada Posibilidad de comenzar a practicar de nuevo la deducción por inversión en vivienda habitual, en este caso por la vivivenda B, a partir de esta fecha.
Para acceder al régimen transitorio, la vivienda debe haberse adquirido o haber satisfecho cantidades antes del 1 de enero de 2013. Si se ha disfrutado de la deducción por viviendas anteriores, la nueva deducción solo puede iniciarse cuando las cantidades satisfechas por la nueva vivienda superen a la suma de las cantidades invertidas en las anteriores que fueron objeto de deducción efectiva. En este caso, el derecho nace cuando la inversión acumulada en la vivienda B supere lo invertido en la vivienda A que fue objeto de deducción.
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