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A taxpayer asks whether they can reapply the deduction for investment in their main residence after returning to live in a property they had previously rented out. The Directorate General for Taxes (DGT) responds that, provided the requirements of the transitional regime are met, the deduction may be restarted for the amounts paid from the moment the property becomes their main residence again.
Cuestión planteada Derecho a aplicar de nuevo a partir de 2014 la deducción por inversión en vivienda habitual, considerando su supresión y régimen transitorio introducido por la Ley 16/2012, con efectos 1 de enero de 2013.
Para reiniciar la deducción, la vivienda debe volver a constituir la residencia habitual del contribuyente, lo que requiere una residencia continuada de al menos tres años. Si se cumplen los requisitos del régimen transitorio de la DT 18ª de la LIRPF, el contribuyente podrá aplicar la deducción por las cantidades que satisfaga a partir de ese momento. La aplicación se realizará conforme a la normativa vigente a 31 de diciembre de 2012.
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