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The taxpayer asks whether they can apply the deduction for investment in their main residence to a new home built in 2017, following the sale of their previous property. The Directorate General for Taxes (DGT) rules that this is not possible because the deduction was abolished in 2013 and the new construction does not meet the requirements of the transitional regime.
Cuestión planteada Si puede practicar la deducción por su nueva residencia habitual.
La deducción por inversión en vivienda habitual fue suprimida con efectos desde el 1 de enero de 2013. El régimen transitorio solo permite aplicarla a quienes adquirieron su vivienda o satisficieron cantidades para su construcción antes de esa fecha. Al haberse iniciado la construcción de la nueva vivienda después de 2012, no cabe la deducción. Asimismo, no es posible trasladar las deducciones pendientes de la vivienda anterior a la nueva.
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