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A taxpayer has enquired whether they can reapply the deduction for investment in their main residence after returning to live in a property acquired in 2009. The Directorate General for Taxes (DGT) has ruled that this is possible, provided all requirements are met and the property once again serves as their main residence.
Cuestión planteada Si tiene derecho a practicar de nuevo la deducción por inversión en vivienda habitual por la vivienda adquirida en 2009, a partir del momento en el que en 2019 comienza nuevamente a constituir su residencia habitual. En caso afirmativo, a partir de qué volumen de inversión puede reiniciar la práctica de la deducción por ella, por las cantidades que satisface por el préstamo hipotecario con el que financió su adquisición.
Si una vivienda adquirida antes de 2013 cumple los requisitos de la disposición transitoria decimoctava de la LIRPF, el contribuyente puede reiniciar la deducción si la vivienda vuelve a constituir su residencia habitual. Para consolidar estas nuevas deducciones, la vivienda deberá alcanzar de nuevo la consideración de vivienda habitual, lo que requiere su utilización efectiva y permanente durante al menos tres años. La deducción se aplicará sobre las cantidades que se sigan satisfaciendo por la adquisición.
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