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A taxpayer inquired whether they could continue applying the deduction for investment in their main residence following the repeal of the rule in 2013, having made payments to the developer beforehand. The DGT ruled that access to the transitional regime is possible if payments were made prior to 2013 and the deduction was claimed in previous tax years.
Cuestión planteada Régimen de deducción por inversión en vivienda habitual a partir del ejercicio 2013 en el que adquiere la vivienda, considerando su supresión y régimen transitorio introducido por la Ley 16/2012. Si es posible aplicarlo no habiendo practicado la deducción en años anteriores por ninguna cantidad satisfecha al promotor que no procediese de su cuenta vivienda.
Para acceder al régimen transitorio tras la supresión de la deducción en 2013, el contribuyente debe haber satisfecho cantidades para la construcción de su vivienda habitual con anterioridad a esa fecha. Además, es necesario haber practicado la deducción por dichas cantidades en un periodo impositivo anterior a 1 de enero de 2013 (salvo excepciones legales). Si se cumplen estos requisitos, se podrá seguir aplicando la deducción conforme a la normativa vigente a 31 de diciembre de 2012.
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