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The applicant inquired whether they could apply the transitional regime for the main residence investment deduction following a deed in lieu of payment for a property under construction that commenced before 2013. The DGT ruled that the new acquisition does not qualify for the transitional regime.
Cuestión planteada Si le es de aplicación el régimen transitorio de deducción por inversión en vivienda habitual, vigente desde 2013, ya que aunque la adquisición de la vivienda se produciría en 2015 el proceso para adquirir una vivienda lo habría iniciado años atrás con la inversión en la construcción de esa otra vivienda.
El régimen transitorio permite la deducción a quienes adquirieran la vivienda o satisficieran cantidades para su construcción antes de 2013. Sin embargo, si las aportaciones iniciales no se destinan finalmente a la construcción de la vivienda habitual, se pierde el derecho a la deducción. La vivienda que se adquiera o cuya construcción se inicie con posterioridad a 31 de diciembre de 2012 no podrá beneficiarse de la deducción por haber sido suprimida.
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