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A taxpayer who transferred the usufruct of her home and ceased to reside in it has asked whether she can reapply the deduction once she regains full ownership. The DGT has ruled that if the property becomes her main residence again, she may restart the deduction after once again meeting the residency requirements.
Cuestión planteada Si puede practicar la deducción por inversión en vivienda habitual a partir del momento en que consolide el pleno domino de la misma por la renuncia al usufructo antes expuesta.
Al dejar de residir en la vivienda por ceder el usufructo, esta pierde la consideración de habitual y se deja de practicar la deducción. Si en el futuro la vivienda vuelve a ser residencia habitual tras consolidar el pleno dominio, se podrá reiniciar la deducción. Para ello, la vivienda deberá volver a ser habitada de manera efectiva y permanente por el contribuyente durante al menos tres años.
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