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The taxpayer asks whether they can apply the deduction for investment in their main residence for a property purchased in 2021, based on the eighteenth transitional provision of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) responds that this deduction has been abolished and the transitional regime only allows its application if the acquisition or construction took place before 1 January 2013.
Cuestión planteada Posibilidad de continuar practicando la deducción, ahora por la adquirida en 2021, en base a lo estrictamente dispuesto en la disposición transitoria decimoctava de la Ley del IRPF; dado que, según manifiesta, entre los requisitos contenidos en su apartado 1, al referirse a vivienda habitual, no indica que se trate de un inmueble concreto.
La disposición transitoria decimoctava de la LIRPF permite la deducción solo a contribuyentes que adquirieran su vivienda habitual o satisficieran cantidades para su construcción con anterioridad al 1 de enero de 2013. Para cualquier vivienda adquirida con posterioridad a dicha fecha, no es de aplicación este régimen transitorio. Por tanto, no cabe la aplicación de la deducción para una vivienda adquirida en 2021.
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