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The taxpayer asks whether they can continue to apply the tax deduction for investment in their main residence after ceasing to reside there in 2017. The Directorate General for Taxes (DGT) rules that the deduction ceases once the property is no longer the habitual residence, except in cases involving employment or professional obligations.
Cuestión planteada Si puede practicar la deducción por inversión en vivienda habitual por el ejercicio 2017, año en el que deja de constituir su residencia habitual; y si puede seguir practicándola tras dejar de constituir su residencia habitual.
Para aplicar el régimen transitorio, el contribuyente debe haber practicado la deducción por cantidades satisfechas antes de 2013. La deducción se podrá practicar en el ejercicio del cambio hasta la fecha en que la vivienda deja de ser residencia habitual. Desde ese momento, la vivienda pierde su carácter de habitual y se pierde el derecho a la deducción, salvo que el cambio se deba a un cargo o empleo.
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