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The taxpayer enquires when they may begin claiming a deduction for investment in a new main residence after having previously utilised the deduction for former homes. The Directorate General for Taxes (DGT) explains that the new investment must exceed the amount invested in previous properties and analyses whether the transitional regime can be applied following the abolition of the deduction in 2013.
Cuestión planteada Con la normativa vigente a 31 de diciembre de 2012 del IRPF, a partir de qué volumen de inversión satisfecha por la actual residencia habitual de un contribuyente es posible comenzar la práctica de la deducción por inversión en vivienda habitual habiendo disfrutado de ésta por precedentes viviendas habituales.
Para aplicar la deducción por una nueva vivienda habitual habiendo disfrutado de ella en viviendas anteriores, las cantidades invertidas en la nueva deben superar las invertidas en las anteriores que fueron objeto de deducción. Respecto al régimen transitorio tras la supresión de la deducción en 2013, es necesario haber practicado la deducción por la adquisición de la vivienda en un periodo anterior a 2013, salvo que se aplicara la limitación del artículo 68.1.2º de la LIRPF.
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