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The consultant asks whether they can claim the home ownership deduction having purchased their home in 2011 without ever using it. The DGT responds that, generally, access to the transitional regime requires having claimed the deduction in a prior period before 2013.
Cuestión planteada Saber si puede comenzar a practicar ahora dicha deducción.
Para aplicar la deducción bajo la Disposición Transitoria 18ª de la LIRPF, el contribuyente debe haber practicado la deducción por las cantidades satisfechas en un periodo anterior al 1 de enero de 2013. Según el criterio del TEAC, solo podrán aplicarla quienes no la usaron antes de 2013 por no estar obligados a declarar o por no tener cuota íntegra. No podrán aplicarla quienes, estando obligados a declarar, no la practicaron a pesar de tener cuota íntegra.
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