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A taxpayer has enquired whether they can claim the tax deduction for investment in their main residence, given that Land Registry records show construction was completed on 1 January 2008. The Directorate General for Taxes (DGT) indicates that if the construction completion deadline is met, the requirements for the deduction under the transitional regime could potentially be satisfied.
Cuestión planteada Al constar, actualmente, en la documentación del Catastro el 1 de enero de 2008 como fecha de finalización de las obras de construcción, si sería posible practicar la deducción por inversión en vivienda habitual, de conformidad con la normativa vigente a 1 de enero de 2008.
Si la fecha de finalización de las obras es el 1 de enero de 2008, se cumpliría el requisito de asimilar la construcción a la adquisición de vivienda, siempre que la obra finalice en un plazo no superior a cuatro años desde el inicio. Para aplicar la deducción, el contribuyente debe cumplir los requisitos de la disposición transitoria decimoctava de la LIRPF. La determinación de la fecha de finalización es una cuestión de hecho que el contribuyente debe acreditar ante la Administración.
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