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A taxpayer has enquired as to when the four-year period to complete the construction of their home begins, following the purchase of land and the opening of a housing savings account. The Directorate General for Taxes (DGT) clarifies that the period commences with the first payment for which the deduction is claimed, and explains the conditions of the transitional regime following the abolition of the deduction in 2013.
Cuestión planteada A. Fecha de inicio de la construcción a efectos de aplicar la deducción por inversión en vivienda habitual.
La fecha de inicio de la inversión para determinar el plazo de cuatro años para finalizar las obras es la en que el contribuyente satisface la primera cantidad por la que practica la deducción o la entrega de importes de su cuenta vivienda. El pago del terreno para edificar puede constituir el inicio del proceso de construcción. Para mantener la deducción tras la supresión de 2013, el contribuyente debe haber satisfecho cantidades y practicado la deducción en periodos anteriores a esa fecha.
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