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The inquirer asks whether they can reapply the deduction for investment in their main residence after moving back into a property previously used for this purpose, and if renovations can be included. The DGT responds that the deduction can be restarted if the property becomes their main residence again, but renovations cannot be deducted.
Cuestión planteada Derecho a practicar de nuevo, a partir de su regreso en 2021, la deducción por inversión en vivienda habitual, y si también podrá practicarla por las cantidades invertidas en la reforma.
Bajo el régimen transitorio de la DT 18ª de la LIRPF, es posible reiniciar la deducción por inversión en vivienda habitual cuando el inmueble vuelve a constituir la residencia habitual del contribuyente. Para consolidar las nuevas deducciones, la vivienda debe ser habitada de manera efectiva y permanente durante al menos tres años. No obstante, las cantidades invertidas en reformas de mejora no pueden ser objeto de la deducción, ya que la normativa actual no contempla deducciones por obras.
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