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A taxpayer who bought their home in 2006 and claimed the deduction until 2022, after ceasing to reside there, asks whether they can reapply the deduction upon returning. The DGT confirms that the deduction can be restarted based on amounts paid from the new start of habitual residence.
Cuestión planteada Si tiene derecho a practicar de nuevo la deducción por inversión en vivienda habitual, por dicha vivienda, a partir del momento en el que comience, nuevamente, a constituir su residencia habitual.
El contribuyente tiene derecho a comenzar de nuevo a practicar la deducción por inversión en vivienda habitual en función de las cantidades que satisfaga desde que la vivienda vuelva a constituir su residencia habitual. Para consolidar estas nuevas deducciones, la vivienda deberá alcanzar de nuevo la consideración de vivienda habitual, lo que requiere su utilización efectiva y permanente por el propio contribuyente durante al menos tres años. Si durante el periodo en que no fue vivienda habitual el contribuyente no practicó la deducción por otra vivienda, podrá reiniciar la práctica considerando la primera cantidad satisfecha a partir del nuevo comienzo.
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