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A taxpayer has enquired whether they can reapply the deduction for investment in their main residence after returning to their former home in 2024. The Directorate General for Taxes (DGT) has ruled that it is possible to restart the deduction if the property once again constitutes the taxpayer's main residence.
Cuestión planteada Si tiene derecho a practicar de nuevo, a partir de su regreso en 2024, la deducción por inversión en vivienda habitual.
Bajo el régimen transitorio de la DT 18ª de la LIRPF, es posible volver a practicar la deducción por inversión en vivienda habitual cuando la vivienda que dejó de serlo vuelva a constituir la residencia habitual del contribuyente. Si no se practicó la deducción por otra vivienda durante el periodo intermedio, se podrá reiniciar considerando las cantidades satisfechas desde que la vivienda vuelva a ser residencia habitual. Para consolidar estas nuevas deducciones, la vivienda deberá ser habitada de forma efectiva y permanente durante al menos tres años.
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