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The taxpayer asks whether they can apply the deduction for investment in their main residence acquired in 2009 during the 2016 tax year. The Directorate General for Taxes (DGT) responds that this is possible under the transitional regime, provided the property is their main residence and the amounts paid exceed those invested in previous properties for which deductions were previously claimed.
Cuestión planteada Posibilidad de practicar por la vivienda adquirida en 2009, que constituye actual residencia habitual, la deducción por el ejercicio 2016, en función de las cantidades satisfechas durante el mismo.
Para aplicar la deducción bajo el régimen transitorio, el contribuyente debe haber habitado la vivienda de forma efectiva y permanente antes del 1 de enero de 2013. Además, la falta de deducción previa debe deberse a que las cantidades invertidas en la nueva vivienda no superaban las de las anteriores (art. 68.1.2º LIRPF). La deducción podrá iniciarse en el ejercicio en que el conjunto de cantidades satisfechas supere la suma de las invertidas en viviendas anteriores objeto de deducción y las ganancias patrimoniales exentas por reinversión.
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