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A taxpayer asks whether they can apply the transitional regime for the main residence investment deduction after having made contributions to a cooperative that entered insolvency proceedings and having started paying a new developer in December 2013. The DGT rules that the transitional regime cannot be applied and that previous deductions claimed for contributions to the cooperative must be repaid.
Cuestión planteada Si le es de aplicación el régimen transitorio de deducción por inversión en vivienda habitual, vigente desde 2013, aunque la primera cantidad satisfecha a la sociedad promotora se efectuó en diciembre de 2013, dada la existencia de cierta continuidad entre dicha sociedad, inicialmente vendedora solo del terreno y finalmente también de la construcción, y la Cooperativa que inicialmente promovía la construcción y que entró en concurso a la cual comenzó a satisfacer cantidades en 2010 con la finalidad de adquirir su vivienda habitual de similar tipología sobre la misma parcela.
El régimen transitorio solo permite la deducción a quienes satisficieron cantidades para la construcción antes del 1 de enero de 2013. Al realizar el primer pago al nuevo promotor en diciembre de 2013, no se cumplen los requisitos de dicha disposición. Asimismo, las aportaciones hechas a la cooperativa no se consideran destinadas a la construcción de la vivienda si el promotor cambia sin vínculo de sucesión, lo que obliga a reintegrar las deducciones practicadas anteriormente.
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