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A taxpayer sought to amend their 2011 tax return to apply a deduction for investment in their main residence that was not claimed at the time. The Directorate General of Taxes (DGT) ruled this is not possible, as the statute of limitations has expired and the requirements for the transitional regime have not been met.
Cuestión planteada Si, al haber adquirido la vivienda en 2011, pudiera, ahora en 2021, regularizar su situación tributaria y solicitar la rectificación de la declaración de 2011 para poder practicar la deducción por inversión en vivienda habitual por los ejercicios no prescritos.
La rectificación de la autoliquidación de 2011 no procede porque ha transcurrido el plazo de cuatro años establecido en la Ley General Tributaria. Asimismo, para acceder al régimen transitorio de la deducción por vivienda habitual tras 2013, es necesario haber practicado dicha deducción en un periodo impositivo anterior al 1 de enero de 2013. Al no haber aplicado la deducción previamente, el consultante no puede aplicarla a partir de 2013.
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