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The taxpayer inquired whether they could apply the transitional regime for the main residence investment tax deduction after losing a previous investment and starting a new one in 2013. The Directorate General for Tax (DGT) ruled that, as the new construction commenced in April 2013, it does not meet the requirements of the transitional regime.
Cuestión planteada Si le es de aplicación el régimen transitorio de deducción por inversión en vivienda habitual, vigente desde 2013, ya que, aunque la primera cantidad satisfecha a la promotora a la que compra su vivienda se efectuó en 2013, el proceso de adquirir una vivienda lo había iniciado en 2010.
El régimen transitorio permite la deducción a quienes adquirieran la vivienda o satisficieran cantidades para su construcción antes del 1 de enero de 2013. Dado que la nueva construcción comenzó en abril de 2013 con la primera entrega de cantidad al promotor, no es aplicable dicho régimen. Asimismo, las deducciones practicadas por aportaciones anteriores que no derivaron en la vivienda deben reintegrarse con intereses de demora.
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