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A taxpayer who did not file tax returns before 2013 because they were not required to, and their spouse who did, are inquiring whether they can apply the main residence investment deduction in 2023. The Directorate General of Taxes (DGT) confirms that both may access the transitional regime.
Cuestión planteada Si uno y otro tienen derecho a practicar la deducción por inversión en vivienda habitual por el ejercicio 2023, bien sea de manera individual o conjunta.
Los contribuyentes que no practicaron la deducción antes de 2013 porque no estaban obligados a presentar declaración por sus rentas pueden aplicarla en ejercicios posteriores bajo el régimen transitorio. Asimismo, quienes ya la practicaron antes de 2013 pueden seguir aplicándola conforme a la normativa vigente a 31 de diciembre de 2012. El criterio se basa en la resolución del TEAC que permite la deducción si la falta de práctica previa se debió a la no obligación de declarar o a la falta de cuota íntegra.
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