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A taxpayer inquired whether they could continue to claim the tax deduction for investment in their main residence in the future if they had not filed tax returns in previous years because they were not legally required to do so. The Directorate General for Taxes (DGT) ruled that the failure to file a tax return due to not being a mandatory filer does not prevent the taxpayer from maintaining the right to the deduction in subsequent tax years.
Cuestión planteada Posibilidad de aplicar nuevamente el régimen transitorio de la deducción en años venideros, siempre que mantenga la consideración de vivienda habitual, tuviese o no la obligación de declarar, o si tuviera retenciones a cuenta y fuese de su interés presentarla.
El hecho de no presentar la declaración del IRPF por no estar obligado o por conveniencia no impide mantener el derecho al régimen transitorio de la deducción por inversión en vivienda habitual. El contribuyente podrá practicar dicha deducción en los ejercicios futuros en los que esté obligado a presentar declaración o decida hacerlo.
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