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A taxpayer has enquired as to when they may begin claiming a deduction for investment in a new main residence after having previously benefited from a deduction for a former one. The Directorate General for Taxes (DGT) has ruled that this may be done once the cumulative investment in the new residence exceeds the cumulative deduction base of the previous residence.
Cuestión planteada A. Momento a partir del cual, por la nueva vivienda adquirida en 2011, puede iniciar la práctica de la deducción por inversión en vivienda habitual, posibilidad de hacerlo ya en el ejercicio 2012 y por qué importe de la cantidad satisfecha.
Para practicar la deducción por la adquisición de una nueva vivienda habitual habiendo disfrutado de la deducción por otras anteriores, la cuantía invertida en la nueva debe superar las cantidades invertidas en las anteriores que fueron objeto de deducción. En este caso, al haber superado ya la inversión en la nueva vivienda la base de deducción acumulada de la anterior, se puede aplicar la deducción por la totalidad de las cantidades satisfechas en el ejercicio 2012. Asimismo, el contribuyente puede acceder al régimen transitorio tras la supresión de la deducción en 2013 por haber practicado la deducción en un periodo anterior.
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