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A taxpayer inquired whether they could reapply the tax deduction for investment in their main residence after having ceased to reside there and subsequently returning. The Directorate General for Taxes (DGT) ruled that, since the deduction was previously claimed before 2013, its application may be reinstated under the transitional regime.
Cuestión planteada Considerando la supresión de la deducción por inversión en vivienda habitual y régimen transitorio introducido por la Ley 16/2012, con efectos 1 de enero de 2013, posibilidad de reiniciar la práctica de la deducción a partir del momento en el que la vivienda volviese a constituir su residencia habitual. En caso afirmativo, a partir de qué volumen de inversión puede reiniciar la práctica de la deducción por la misma.
Para aplicar el régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción por ella en un periodo anterior a esa fecha. Si se cumplen estos requisitos, se puede reiniciar la deducción por las cantidades satisfechas desde que la vivienda vuelve a ser residencia habitual. Para consolidar la deducción, la vivienda debe cumplir nuevamente el requisito de ser residencia habitual mediante el uso efectivo y permanente durante al menos tres años.
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