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A taxpayer inquired whether they could reapply the deduction for investment in their main residence after having ceased to reside there and returning to it in 2013. The Directorate General for Taxes (DGT) ruled that, having met the requirements and previously applied the deduction, the taxpayer may restart its application under the transitional regime.
Cuestión planteada Derecho a aplicar de nuevo a partir de 2013 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.
Si una vivienda vuelve a constituir la residencia habitual del contribuyente, este podrá reiniciar la práctica de la deducción por las cantidades que satisfaga a partir de ese momento. Para acceder al régimen transitorio tras la supresión de la deducción, es necesario haber adquirido la vivienda antes de 2013 y haber practicado la deducción por dicha vivienda en un periodo anterior a esa fecha. El derecho a la deducción se reactiva cuando se cumplen de nuevo los requisitos de residencia habitual y permanencia.
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