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The taxpayer asks whether the portion of the home ownership investment deduction not utilised in 2024 due to insufficient full quota can be applied in the next tax period. The DGT states that the law does not allow deductions to be carried forward in future periods for this reason.
Cuestión planteada Si es posible deducirse las cantidades que exceden de la cuota íntegra en el período impositivo siguiente.
La normativa no prevé la posibilidad de deducirse en ejercicios posteriores las cantidades satisfechas y no deducidas por insuficiencia de cuota íntegra. Aunque existe un régimen transitorio para quienes adquirieron su vivienda antes de 2013, este no permite compensar el exceso de deducción no aplicado en años anteriores.
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