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A taxpayer inquired whether they could reclaim the deduction for investment in their main residence for a property acquired in 1994 after moving back into it. The Directorate General for Taxes (DGT) ruled that if the requirements were met and the deduction was previously consolidated, it can be reapplied to the amounts still being paid.
Cuestión planteada A. Si puede volver a practicar la deducción por inversión en vivienda habitual por la vivienda adquirida en 1994, desde que vuelve a constituir su primera residencia.
Si el contribuyente vuelve a constituir su residencia habitual en una vivienda adquirida antes de 2013, habiendo practicado y consolidado la deducción en su día, podrá comenzar a practicarla de nuevo sobre las cantidades que continúe satisfaciendo. Para consolidar estas nuevas deducciones, la vivienda deberá volver a ser considerada vivienda habitual mediante su uso efectivo y permanente durante al menos tres años. Si se han practicado deducciones por otras viviendas en el periodo intermedio, se aplicará el límite de las cantidades invertidas en las anteriores según el artículo 68.1.2º de la LIRPF.
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