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The taxpayer asks whether, to begin deducting investment in a new primary residence, they must exceed the amounts declared for previous homes or only those that resulted in an actual tax deduction. The Directorate General for Taxes (DGT) responds that only amounts that were subject to an effective deduction are taken into account.
Cuestión planteada A. Qué se entiende por cantidades invertidas en las anteriores viviendas habituales a efectos de poder iniciar la práctica de la deducción por las invertidas en la nueva habitual: si todas las consignadas como base de deducción en la declaración del Impuesto o, únicamente, aquellas que, haciéndolo, han generado deducción efectiva.
Para iniciar la deducción por inversión en una nueva vivienda habitual, las cantidades acumuladas invertidas en la nueva deben superar la suma de las cantidades invertidas en viviendas anteriores que hubiesen sido objeto de deducción efectiva, más las ganancias patrimoniales exentas por reinversión. No se incluyen las bases de deducción declaradas en ejercicios anteriores si estas no conllevaron un beneficio vía deducción.
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