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A taxpayer asks whether they can claim the home investment deduction and rectify prior years after purchasing a home before 2013 but not filing declarations due to lack of obligation. The DGT confirms that the deduction can be claimed under the transitional regime, with requests for regularization of unfiled periods.
Cuestión planteada - Si tiene derecho a practicar la deducción por inversión en vivienda habitual por el ejercicio 2025 y solicitar rectificación por las autoliquidaciones por IRPF correspondientes a los ejercicios no prescritos con derecho a deducción.
Los contribuyentes que adquirieron su vivienda antes de 2013 pueden aplicar la deducción mediante el régimen transitorio si no la practicaron antes por no estar obligados a presentar declaración. La deducción se aplica sobre las cantidades satisfechas por la adquisición o rehabilitación, incluyendo amortización e intereses de préstamos. Las novaciones o sustituciones de préstamos no agotan el derecho a la deducción siempre que el nuevo préstamo se destine a amortizar el anterior. No será deducible la parte de las anualidades correspondiente al incremento del principal destinado a otros fines.
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