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A taxpayer inquired whether they could apply the transitional regime for the main residence deduction in 2015, having acquired a property in 2007 that serves as their current residence, but where the accumulated investment did not exceed the deductions claimed for previous properties. The Directorate General for Taxes (DGT) ruled that applying the transitional regime is possible, provided all requirements are met and the investment exceeds that of the preceding properties.
Cuestión planteada Si le es de aplicación el régimen transitorio aplicable a partir del ejercicio 2013, permitiendo iniciar la práctica de la deducción en 2015.
Los contribuyentes que adquirieron su vivienda habitual antes de 2013 pueden aplicar el régimen transitorio de la deducción. Si no pudieron iniciar la deducción antes por el límite de inversión de viviendas anteriores (art. 68.1.2º LIRPF), podrán hacerlo en el ejercicio en que la cantidad acumulada invertida supere a las cantidades objeto de deducción en viviendas precedentes. Para ello, deben haber satisfecho cantidades por la adquisición con anterioridad a 1 de enero de 2013.
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