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A taxpayer has enquired whether they can claim tax relief for investment in their main residence, having purchased the property in 2008 without having claimed the deduction at that time. The Directorate General for Taxes (DGT) has ruled that to access the transitional regime, the property must have been considered a main residence before 2013. This requires either meeting the required period of residence or demonstrating an imperative need to change one's domicile.
Cuestión planteada Posibilidad de practicar por primera vez en el ejercicio 2018 la deducción por inversión en vivienda habitual por las cantidades satisfechas, a partir de dicho ejercicio, por la adquisición de dicha vivienda.
Para acceder al régimen transitorio de la deducción por vivienda habitual, es necesario haber practicado la deducción en un periodo anterior a 2013. Esto requiere que la vivienda tuviera la consideración de habitual, lo que implica residir en ella tres años o demostrar que circunstancias como el matrimonio supusieron una necesidad de cambio de domicilio que no fuera por mera voluntad o conveniencia. Si el cambio de residencia por matrimonio no se considera una circunstancia necesaria, la vivienda no es habitual y no se puede aplicar el régimen transitorio.
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