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The taxpayer asks whether they can reapply the deduction for investment in their main residence after returning to live in a property acquired in 2006. The DGT rules that this is possible provided that the amounts paid for the new property exceed those invested in previous properties for which deductions were previously claimed.
Cuestión planteada a) Si puede retomar la práctica de la deducción a partir del 1 de enero de 2019, dado que piensa residir en ella durante más de tres años.
Los contribuyentes que adquirieron su vivienda antes de 2013 pueden aplicar el régimen transitorio de la Disposición transitoria decimoctava de la LIRPF. Para iniciar o reiniciar la deducción, las cantidades satisfechas por la adquisición deben superar la suma de las cantidades invertidas en viviendas habituales anteriores que fueron objeto de deducción efectiva, más las ganancias patrimoniales exentas por reinversión si procediera. Al volver a constituir la vivienda su residencia habitual, podrá practicar la deducción por las cantidades que satisfaga a partir de esa fecha, siempre que se cumplan los requisitos legales.
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