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A taxpayer inquired whether they could reclaim the tax deduction for investment in their main residence after having ceased to reside there and subsequently returning to it in 2020. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements of the transitional regime are met and the status of the main residence is re-established.
Cuestión planteada A. Si tiene derecho a practicar de nuevo la deducción por inversión en vivienda habitual, a partir del momento en el que en 2020 comienza nuevamente a constituir su residencia habitual, dado que ya la practicó con anterioridad a 2013.
Si la vivienda se adquirió antes de 2013 y se practicó la deducción previamente, el contribuyente puede acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF. Al volver a constituir la vivienda su residencia habitual, podrá practicar la deducción por las cantidades que continúe satisfaciendo, siempre que cumpla la normativa vigente. Para consolidar estas nuevas deducciones, la vivienda deberá ser utilizada de forma efectiva y permanente durante al menos tres años.
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