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A taxpayer has enquired whether they can reapply the tax deduction for investment in their primary residence after temporarily ceasing to reside in it. The Directorate General for Taxes (DGT) has ruled that if the property becomes the main residence once more, the taxpayer may claim the deduction for the amounts they continue to pay.
Cuestión planteada Si a partir de que la vivienda vuelva a constituir su residencia habitual, tendrá derecho a practicar de nuevo la deducción por inversión en vivienda habitual por la vivienda adquirida en 2006. En caso afirmativo, a partir de qué volumen de inversión puede reiniciar la práctica de la deducción por ella, por las cantidades que satisface por el préstamo hipotecario con el que financió su adquisición.
Si la vivienda adquirida antes de 2013 cumple los requisitos de la disposición transitoria decimoctava de la LIRPF, el contribuyente podrá volver a practicar la deducción cuando la vivienda vuelva a constituir su residencia habitual. Para consolidar estas nuevas deducciones, la vivienda deberá alcanzar de nuevo la consideración de vivienda habitual, lo que requiere su utilización efectiva y permanente durante al menos tres años. La deducción se aplicará en función de las cantidades que se continúen satisfaciendo por la adquisición.
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