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The applicant asks whether the balance of a housing account opened in 2010 can be used to pay for part of a property acquired in 2012, before the four-year period has elapsed. The DGT rules that this is possible provided the entire balance is allocated to the acquisition or construction of the primary residence within four years of the account's opening.
Cuestión planteada Si puede destinar el saldo de la cuenta vivienda a satisfacer parte del coste de adquisición en el año 2014, siempre antes de que transcurra cuatro años desde la fecha su apertura.
Para conservar el derecho a las deducciones practicadas por cuenta vivienda, el contribuyente debe materializar la totalidad del saldo en la primera adquisición, construcción o rehabilitación de la vivienda habitual dentro del plazo de cuatro años desde su apertura. Aunque la deducción por inversión en vivienda habitual se suprimió en 2013, los contribuyentes con cuentas abiertas antes de esa fecha pueden mantener el derecho a las deducciones ya practicadas si cumplen con la materialización del saldo y los requisitos de la normativa vigente a 31 de diciembre de 2012.
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