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A query was raised regarding whether the obligation to file an income tax return arises solely from being entitled to the deduction for investment in a primary residence. The Directorate General for Taxes (DGT) ruled that the obligation to file arises when the taxpayer chooses to exercise said right.
Cuestión planteada Obligación o no de presentar declaración por tener derecho a practicar la deducción por inversión en vivienda habitual.
Según la disposición transitoria decimoctava de la Ley 35/2006, los contribuyentes que ejerciten el derecho a la deducción por inversión en vivienda habitual están obligados a presentar declaración por el Impuesto. No ejercitar el derecho en un ejercicio fiscal no impide que se pueda hacer en un ejercicio posterior si se cumplen los requisitos.
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