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The taxpayer asks whether they can apply the deduction for investment in their main residence in 2022 after the new investment has exceeded the cumulative investment of their previous homes. The DGT rules that this is possible provided the requirements of the transitional regime are met and the investment exceeds the amounts previously deducted.
Cuestión planteada Al haber sido suprimida la deducción en 2013, si es posible comenzar a practicarla en la declaración de Renta del ejercicio 2022, y solicitar rectificación por la autoliquidación que en plazo pudiera haber practicado por dicho ejercicio.
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