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The taxpayer sought clarification on whether the transitional regime for tax relief on investment in a main residence could be applied to a house construction starting in 2014. The Directorate-General for Tax (DGT) ruled that it cannot, as accessing this regime requires that payments for the construction were made before 1 January 2013.
Cuestión planteada A.- Considerando la supresión de la deducción por inversión en vivienda habitual a partir del ejercicio 2013, posibilidad de aplicar el régimen transitorio de deducción por el concepto de construcción de vivienda cuando esta comienza con posterioridad al 31 de diciembre de 2012,
Para acceder al régimen transitorio de la deducción por inversión en vivienda habitual, el contribuyente debe haber satisfecho cantidades para la construcción con anterioridad al 1 de enero de 2013. Si la construcción comienza tras esa fecha, no se aplica el régimen transitorio. No obstante, se pueden mantener las deducciones practicadas previamente en una cuenta vivienda si se inicia la obra dentro de los cuatro años siguientes a la apertura de la cuenta y se cumplen los requisitos de finalización y residencia.
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