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The applicant asks whether the investment in the construction of their home can be considered to have commenced in 2012 and which amounts are deductible. The Directorate General for Tax (DGT) rules that the payment of funds to acquire the land may initiate the process. Furthermore, to maintain the right to the deduction following its abolition in 2013, the deduction must have been claimed in a tax year prior to that date.
Cuestión planteada Régimen de deducción aplicable por el ejercicio 2012 y siguientes. Si puede considerar iniciada la inversión en 2012 y fecha de inicio del proceso de construcción y cantidades deducibles.
La inversión en construcción puede iniciarse con el pago de la primera cantidad para la deducción o la entrega de importes del saldo de la cuenta vivienda. La entrega de cantidad para adquirir el terreno donde se edificará la vivienda puede constituir el inicio del proceso de construcción. Para acceder al régimen transitorio tras la supresión de la deducción en 2013, el contribuyente debe haber practicado la deducción por las cantidades satisfechas en un periodo impositivo anterior al 1 de enero de 2013. Si no se practicó en 2012, se puede solicitar la rectificación de la autoliquidación si no ha prescrito el plazo.
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