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The taxpayer inquired whether they must repay the tax deduction for their main residence applied to a garage space following a judicial ruling to rescind the purchase agreement. The Directorate General for Taxes (DGT) ruled that, upon the rescission of the contract, the parties must return all benefits provided, meaning no acquisition has taken place to justify the deduction.
Cuestión planteada Si es obligatoria la devolución de los importes deducidos (en la parte correspondiente a la mencionada plaza de garaje) en los períodos 2010 a 2012 por inversión en la adquisición de vivienda habitual.
La resolución contractual declarada en sentencia judicial determina la devolución de las prestaciones recíprocas entre las partes (la plaza de garaje y el precio). Por tanto, no se ha producido adquisición alguna que pueda dar lugar a la aplicación de la deducción por inversión en vivienda habitual.
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