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The applicant asks when they can begin applying the deduction for investment in their new home after having used it in a previous one. The DGT rules that this can be done once the total amount invested in the new home exceeds the sum of the amounts previously deducted and those exempt in previous residences.
Cuestión planteada Con la normativa vigente a 31 de diciembre de 2012 del IRPF, a partir de qué volumen de inversión satisfecha por el consultante en su actual vivienda habitual es posible comenzar a practicar la deducción por inversión en vivienda habitual, al haberla ya practicado por su precedente vivienda habitual. Si, con los datos aportados, puede conocerse el importe concreto a partir del cual puede comenzar a practicar la deducción.
Para aplicar la deducción bajo el régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013. La deducción solo puede iniciarse cuando las cantidades satisfechas por la nueva vivienda superen la suma de las cantidades que fueron objeto de deducción en viviendas anteriores más las ganancias patrimoniales exoneradas por reinversión. Con los datos aportados, no es posible determinar el importe exacto para comenzar la deducción.
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