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A taxpayer who purchased their home in 2010 but did not claim the deduction for investment in their main residence asks if they can do so now. The Directorate General for Tax (DGT) indicates that, although the regulation requires the deduction to have been claimed before 2013, it is possible to apply it if the conditions of a TEAC criterion are met.
Cuestión planteada Posibilidad de practicar la deducción en la actualidad, para lo cual señala que el derecho a ejercitarla en un ejercicio no tiene que venir determinada por el hecho de no haberla ejercido con anterioridad.
Para acceder al régimen transitorio de la deducción por inversión en vivienda habitual, el contribuyente debe haber practicado la deducción en periodos anteriores a 2013. No obstante, según el criterio del TEAC, se podrá aplicar si no se hizo antes por no estar obligado a declarar o por no tener cuota íntegra. No se podrá aplicar si el contribuyente estaba obligado a declarar, presentó la declaración y tenía cuota íntegra pero no practicó la deducción.
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