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A taxpayer who claimed the main residence investment deduction through contributions to a cooperative must regularise their tax position because the cooperative was dissolved without the property being built. The Tax Agency has ruled that the deductions must be repaid with interest and that the taxpayer cannot apply the deduction to their new investment, as they no longer meet the requirements of the transitional regime.
Cuestión planteada A. Entendiendo que una vez recuperado el dinero lo volverá a invertir en la adquisición de otra vivienda en 2014, se cuestiona si se ha producido la pérdida del derecho a las deducciones practicadas, debiendo regularizar su situación tributaria, o si, por el contrario, tiene la posibilidad de seguir practicando la deducción, al invertir en otra vivienda, a partir del incremento de inversión sobre la que ya ha sido objeto de deducción desde 2008.
Al no destinarse las aportaciones a la construcción de la vivienda, se pierde el derecho a las deducciones practicadas y se debe reintegrar la totalidad de las cantidades indebidamente deducidas más intereses de demora. El contribuyente no puede acceder al régimen transitorio de la deducción por inversión en vivienda habitual para una nueva inversión en 2014, ya que este requiere haber satisfecho cantidades para la construcción con anterioridad a 1 de enero de 2013 y haber practicado la deducción en un periodo anterior a esa fecha.
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