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A taxpayer inquired whether they could reapply the deduction for investment in their main residence after returning to live in a property that had previously served as their main residence. The Directorate General for Taxes (DGT) ruled that this is possible under the transitional regime, provided that residency requirements are met and the deduction had been previously applied.
Cuestión planteada Derecho a aplicar de nuevo a partir de 2014 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.
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