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The taxpayers purchased their home in 2012 but applied for rental tax relief instead. The DGT ruled that, as they did not exercise the main residence investment relief in 2012, they are ineligible for the transitional regime.
Cuestión planteada Si tienen derecho a practicar la deducción por inversión en vivienda habitual en ejercicios posteriores. Si pueden regularizar su situación tributaria en el ejercicio 2012, incluyendo la deducción. Posibilidad de deducir en un futuro.
Para acceder al régimen transitorio de la deducción por inversión en vivienda habitual, es necesario haber practicado dicha deducción en un periodo impositivo anterior al 1 de enero de 2013. Al no haberla aplicado en 2012, los contribuyentes no cumplen el requisito para seguir aplicándola en ejercicios posteriores. Solo podrían haber regularizado su situación de 2012 mediante autoliquidación si no hubiera prescrito el plazo.
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