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The applicant asks whether they can continue to deduct amounts contributed to the construction of a second property after having regularised the deduction for their first property. The DGT rules that it is not possible to apply the deduction for construction investments that commence after 31 December 2012.
Cuestión planteada Si ha actuado correctamente en la declaración del IRPF de 2013 y si pueda continuar practicando la deducción por las cantidades que siga aportando para adquirir la segunda vivienda hasta su entrega.
No es posible practicar en un mismo ejercicio la deducción por inversión en vivienda habitual por dos viviendas en construcción simultáneamente. Además, debido a la supresión de la deducción por la Ley 16/2012, no cabe aplicar la misma por inversiones en la construcción de vivienda que pudieran iniciarse con posterioridad al 31 de diciembre de 2012.
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