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A civil servant residing abroad asks whether they can apply the deduction for investment in their main residence, having acquired the property before 2013. The Directorate General for Taxes (DGT) rules that, since the deduction was not applied in tax years prior to 2013, the requirements for the transitional regime are not met.
Cuestión planteada Dado que, por su condición de funcionario, aunque reside en el extranjero más de 183 días al año, no pierde su condición de residente fiscal. Considera que, de forma similar, no debería perder el derecho a practicar la deducción por inversión en vivienda habitual, en tanto permanezca en el extranjero, al haberla adquirido con anterioridad a 2013. En caso negativo, si tendrá derecho a iniciar la práctica de dicha deducción a partir del momento futuro en el que la vivienda comience a constituir su residencia habitual o, en otro caso, a partir de llevar más de tres años residiendo en ella.
Para acceder al régimen transitorio de la deducción por inversión en vivienda habitual, es necesario haber practicado dicha deducción por las cantidades satisfechas en un periodo impositivo anterior al 1 de enero de 2013. Al no haberse aplicado la deducción en ejercicios previos a esa fecha, no es posible comenzar a practicarla con las cantidades que se satisfagan a partir de que la vivienda pase a ser residencia habitual.
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