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A taxpayer inquired whether they could continue applying the tax deduction for investment in their main residence after ceasing to reside there in 2016. The Directorate General of Taxes (DGT) ruled that the right to the deduction is lost once the property is no longer the taxpayer's main residence, although it could be reinstated if they move back in and meet the required period of occupancy.
Cuestión planteada A. Si puede practicar la deducción por inversión en vivienda habitual por el ejercicio 2016, año en el que deja de constituir su residencia habitual; y si puede seguir practicándola tras dejar de constituir su residencia habitual.
Al dejar de residir en la vivienda, esta pierde la consideración de habitual y cesa el derecho a la deducción por las cantidades satisfechas a partir de ese momento. No obstante, si el contribuyente vuelve a trasladar su residencia a dicha vivienda, podrá reiniciar la práctica de la deducción desde la primera cantidad satisfecha tras el nuevo comienzo. Para consolidar estas nuevas deducciones, la vivienda deberá alcanzar nuevamente la consideración de vivienda habitual mediante una residencia efectiva y permanente durante al menos tres años.
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