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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 2016. The DGT ruled that this is possible provided the requirements of the transitional regime are met.
Cuestión planteada Derecho a aplicar de nuevo a partir de 2016 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 deducción por las cantidades que satisfaga a partir de ese momento. Para ello, debe cumplir el régimen transitorio de la DT 18ª de la LIRPF, habiendo practicado la deducción por dicha vivienda en un periodo anterior a 1 de enero de 2013. La deducción se aplicará conforme a la normativa vigente a 31 de diciembre de 2012.
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