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The taxpayer asks whether they can continue to claim the deduction for investment in their main residence after acquiring a new property in 2021, having owned a previous one before 2013. The Directorate General for Tax (DGT) responds that the deduction has been abolished and the transitional regime does not apply to properties acquired after 2012.
Cuestión planteada Posibilidad de continuar practicando la deducción por inversión en vivienda habitual, ahora por la adquirida en 2021, al haber tenido otra precedente habitual adquirida antes de 2013.
La deducción por inversión en vivienda habitual fue suprimida por la Ley 16/2012. El régimen transitorio de la disposición transitoria decimoctava de la LIRPF solo permite aplicar la deducción a quienes adquirieron su vivienda con anterioridad al 1 de enero de 2013. Por tanto, para cualquier vivienda adquirida con posterioridad a dicha fecha, no es posible aplicar la deducción.
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