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A taxpayer inquired whether they could claim tax deductions for expenses related to a home extension carried out in 2013 or 2014. The Directorate General for Taxes (DGT) ruled that because no payments for the works were made prior to 2013, the transitional regime requirements were not met.
Cuestión planteada Conforme con la normativa vigente desde 1 de enero de 2013, derecho a practicar la deducción por inversión en vivienda habitual en función de las cantidades que satisfaga el consultante en concepto de ampliación de vivienda habitual, dado que cuando se adquirió dicha vivienda la expectativa legítima que tenía el contribuyente era la de poder practicar la deducción cuando procediese a realizar tales obras.
Para aplicar la deducción por ampliación de vivienda bajo el régimen transitorio, es necesario haber satisfecho cantidades por dichas obras con anterioridad al 1 de enero de 2013. Además, las obras deben estar terminadas antes del 1 de enero de 2017. Si los pagos por la ampliación se realizan íntegramente después de la fecha límite de 2013, no procede la deducción.
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