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A taxpayer inquired whether they could reapply for the main residence investment tax relief after ceasing to reside in the property and re-registering their residency in 2014. The Directorate General for Taxes (DGT) ruled that, as the property was acquired before 2013 and the relief had been previously claimed, the taxpayer may benefit from the transitional regime.
Cuestión planteada Derecho a practicar de nuevo a partir de 2014 la deducción por inversión en vivienda habitual, considerando su supresión y el régimen transitorio introducido por la Ley 16/2012, con efectos 1 de enero de 2013. En caso afirmativo a partir de qué cantidad satisfecha puede recomenzar a practicarla: desde la primera que satisface a parir del empadronamiento, de la sentencia de divorcio, en febrero de 2015, o desde alguna otra.
Los contribuyentes que adquirieron su vivienda antes de 2013 y practicaron la deducción en periodos anteriores pueden aplicar el régimen transitorio de la DT 18ª LIRPF. En este caso, pueden reiniciar la deducción por las cantidades satisfechas desde que la vivienda vuelve a constituir su residencia habitual. No es necesario esperar a la sentencia de divorcio ni coincidir con la fecha de empadronamiento para comenzar a aplicarla.
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