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A married couple has enquired whether they can claim the deduction for investment in their main residence after having commenced the construction of a new home in 2012. The Directorate General for Taxes (DGT) explains the operation of the transitional regime and the requirements for maintaining or initiating the deduction following the repeal of the rule in 2013.
Cuestión planteada Ante la nueva normativa de la deducción por inversión en vivienda habitual vigente a partir de 2013, se plantea diversas cuestiones:
Los contribuyentes que satisficieron cantidades para la construcción de su vivienda antes de 2013 pueden aplicar el régimen transitorio. Para el cónyuge que ya disfrutaba de la deducción por una vivienda anterior, podrá iniciar la nueva deducción cuando las cantidades invertidas en la nueva vivienda superen a las invertidas en las anteriores objeto de deducción, más la ganancia patrimonial exenta por reinversión si existiera. La construcción se considera iniciada con la primera cantidad satisfecha para la deducción.
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