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The consultant asks whether the right to deduction for investment in primary residence is exercised by filing the IRPF declaration or by notifying the payer via form 145. The DGT responds that the right is exercised exclusively through submission of the IRPF declaration.
Cuestión planteada - Cuándo se entiende que se ejercita el derecho a la deducción por inversión en vivienda habitual, si es cuando se presenta la declaración de IRPF, incluyendo las cantidades satisfechas por préstamo hipotecario con derecho a deducción, o también se ejercita dicho derecho con la comunicación realizada en el modelo 145.
El ejercicio del derecho a la deducción por inversión en vivienda habitual (régimen transitorio) se realiza mediante la presentación de la declaración de IRPF, según la disposición transitoria decimoctava de la LIRPF. La comunicación de datos al pagador a través del modelo 145 solo sirve para que este aplique una reducción en el tipo de retención. Por tanto, el contribuyente que quiera ejercitar dicha deducción está obligado, en todo caso, a presentar la declaración del impuesto.
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