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A taxpayer inquired whether they could reapply the deduction for investment in their main residence after returning to live in a property that had previously been their main residence and for which they had already claimed the deduction before 2013. The DGT ruled that this is possible under the transitional regime.
Cuestión planteada Derecho a aplicar de nuevo a partir de 2016 la deducción por inversión en vivienda habitual, considerando su supresión y régimen transitorio introducido por la Ley 16/2012, con efectos 1 de enero de 2013.
Si una vivienda vuelve a constituir la residencia habitual del contribuyente, este podrá reiniciar la práctica de la deducción por las cantidades que satisfaga a partir de ese momento. Para ello, debe cumplir el régimen transitorio de la DT 18ª de la LIRPF, que requiere haber adquirido la vivienda antes de 2013 y haber practicado la deducción por dicha vivienda en un periodo anterior a esa fecha. La deducción se aplicará conforme a la normativa vigente a 31 de diciembre de 2012.
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