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The applicant asks whether they can use the transitional regime for tax relief on investment in their main residence for amounts paid after the property is handed over. The Directorate General for Tax (DGT) responds that, to access this regime, it is a requirement to have claimed the deduction for amounts paid during a period prior to 1 January 2013.
Cuestión planteada Si le es de aplicación el régimen transitorio de deducción por inversión en vivienda habitual, vigente desde 2013, posibilitando así el practicar la deducción en función de las cantidades que por diversos motivos comenzará a satisfacer a partir de 2015, con motivo de la entrega de la vivienda.
El régimen transitorio permite la deducción a quienes satisficieron cantidades para la construcción antes de 2013, siempre que hubieran practicado la deducción en un periodo impositivo anterior a esa fecha. Si no se realizaron pagos vinculados a la vivienda en el ejercicio 2012, no se cumple este requisito necesario para acceder al régimen transitorio. Por tanto, no es posible practicar nuevas deducciones por las cantidades satisfechas en ejercicios posteriores.
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