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A taxpayer has inquired whether a property that previously served as their main residence, but was subsequently rented out for work-related reasons and is now being reoccupied, retains its status for tax relief and exemptions. The Directorate General for Taxes (DGT) clarifies that, under the transitional regime, it is possible to reapply for the deduction and exemption provided that the residency requirements are met.
Cuestión planteada Si el inmueble tiene la consideración de vivienda habitual para ellos a efectos de poder aplicar las correspondientes deducciones y exenciones en el IRPF.
Para aplicar la deducción por inversión en vivienda habitual bajo el régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción previamente. Al volver a residir en ella, podrá practicar la deducción por las cantidades vinculadas a su parte indivisa, siempre que la vivienda alcance de nuevo la consideración de habitual tras tres años de uso efectivo y permanente. Respecto a la exención por reinversión, la vivienda debe haber tenido el carácter de habitual hasta cualquier día de los dos años anteriores a la fecha de transmisión.
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