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The taxpayer asks whether they can apply the deduction for investment in their main residence upon starting to reside in a property acquired in 2011. The DGT rules that this is not possible because the deduction was not applied to the amounts paid before 1 January 2013.
Cuestión planteada Si, al haber adquirido la vivienda en 2012, tiene derecho a iniciar la aplicación de la deducción por inversión en vivienda habitual a partir del momento en el que en 2018 la vivienda comienza a constituir su residencia habitual o en 2021 al llevar más de tres años residiendo en ella.
Para acceder al régimen transitorio de la DT 18ª de la LIRPF, es necesario haber adquirido la vivienda antes de 2013 y haber practicado la deducción por las cantidades satisfechas en un periodo anterior a esa fecha. Al no haberse aplicado la deducción en ejercicios previos a 2013, no se puede comenzar a practicar para las cantidades satisfechas posteriormente.
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