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A taxpayer sought to apply the tax deduction for investment in their main residence in 2018 for a property purchased before 2013, having never previously utilised the deduction. The Directorate General for Taxes (DGT) ruled that access to the transitional regime is not possible because the deduction was not claimed in tax years prior to 2013.
Cuestión planteada Posibilidad de practicar por primera vez en el ejercicio 2018 la deducción por inversión en vivienda habitual por las cantidades satisfechas, a partir de dicho ejercicio, por la adquisición de dicha vivienda.
Para acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF, es necesario que el contribuyente hubiera practicado la deducción por inversión en vivienda habitual en relación con las cantidades satisfechas para la adquisición o construcción de la vivienda en un periodo impositivo anterior al 1 de enero de 2013. Al no haber practicado la deducción en ningún ejercicio previo a 2013, no se cumplen los requisitos para aplicarla en ejercicios posteriores.
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