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A taxpayer inquired whether they could apply the deduction for investment in their main residence from 2013, having started construction in 2012 using funds from a housing savings account. The Directorate General for Taxes (DGT) ruled that this is possible under the transitional regime, provided all prior requirements were met.
Cuestión planteada Derecho a aplicar la deducción por inversión en vivienda habitual a partir de 2013 por la vivienda en construcción, considerando su supresión y régimen transitorio introducido por la Ley 16/2012, al haber invertido, con anterioridad a 2013, únicamente cantidades procedentes de su cuenta vivienda.
Los contribuyentes que hayan satisfecho cantidades para la construcción de su vivienda habitual antes del 1 de enero de 2013 pueden aplicar la deducción mediante el régimen transitorio de la DT 18ª LIRPF. Para ello, es necesario haber practicado la deducción por las cantidades satisfechas en un periodo impositivo anterior a 2013. Bajo estas condiciones, la deducción se aplicará según la normativa vigente a 31 de diciembre de 2012, permitiendo deducir los gastos de construcción y los relacionados con el préstamo hipotecario a medida que se satisfagan.
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