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The taxpayer asks whether they can claim a deduction for a property under construction started in 2012, even if they did not claim it that year because they resided elsewhere. The Directorate General for Tax (DGT) rules that the deduction can be initiated once the amount invested in the new property exceeds the amount previously invested in prior properties for which deductions were claimed.
Cuestión planteada Ante la supresión de la deducción por inversión en vivienda habitual a partir de 2013 y establecimiento del régimen transitorio de deducción, se plantea si es posible aplicar la deducción por la vivienda cuya construcción inició en 2012, y habita desde 2014, a partir de un determinado momento, a pesar de no haberla practicado en 2012, al estar entonces deduciendo por su entonces vivienda habitual
Para acceder al régimen transitorio, el contribuyente debe haber satisfecho cantidades para la construcción antes de 2013. Si ya disfrutó de la deducción por viviendas anteriores, solo podrá empezar a deducir la nueva cuando la inversión acumulada en ella supere a las cantidades invertidas en las anteriores que fueron objeto de deducción. La deducción se aplicará sobre las cantidades satisfechas a partir de que se supere dicha cuantía.
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