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The taxpayer purchased their home in 2012 but did not move in until 2015. They enquired whether they could apply the deduction for investment in their main residence via the transitional regime.
Cuestión planteada Si, al haber adquirido la vivienda en 2012, tiene derecho a iniciar la aplicación de la deducción por inversión en vivienda habitual a partir del momento en el que en 2015 inicia a constituir su residencia habitual.
Para acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF, es necesario haber practicado la deducción por inversión en vivienda habitual en un periodo impositivo anterior al 1 de enero de 2013. Como el contribuyente no residió en la vivienda antes de esa fecha, no cumple el requisito para aplicar el régimen transitorio. Por tanto, no puede aplicar la deducción aunque la vivienda sea su residencia habitual actual.
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