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The inquirer asks whether they can apply the deduction for investment in their main residence regarding amounts paid to a developer for the construction of their home. The Directorate General for Tax (DGT) explains that, although the deduction was abolished in 2013, a transitional regime exists for those who made contributions before that date.
Cuestión planteada A. Posible aplicación de la deducción por inversión en vivienda habitual por las cantidades que aporte a la promotora durante la construcción de la vivienda. Régimen de deducción aplicable en el ejercicio 2012.
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