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A taxpayer who claimed the home ownership deduction until 2012 but ceased residing there asks whether it can be reapplied after returning in 2017. The DGT confirms that the deduction can be restarted if the property becomes the taxpayer's habitual residence.
Cuestión planteada Si tiene derecho a practicar de nuevo la deducción por inversión en vivienda habitual y, en su caso, solicitar la rectificación de las autoliquidaciones no prescritas en las que no practicó la deducción pese a cumplirse nuevamente los requisitos exigidos.
Los contribuyentes que adquirieron su vivienda antes de 2013 y ya practicaron la deducción pueden seguir aplicándola bajo el régimen transitorio. Si la vivienda vuelve a constituir su residencia habitual, podrán reiniciar la práctica de la deducción basándose en las cantidades satisfechas desde el nuevo comienzo. Para consolidar estas nuevas deducciones, la vivienda debe ser habitada de forma efectiva y permanente durante al menos tres años.
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