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A taxpayer inquired whether they could rectify their 2012 tax return to apply the deduction for investment in their main residence and maintain it in subsequent years. The DGT ruled that rectification is not possible as the four-year statute of limitations has expired, and the taxpayer cannot access the transitional regime because the deduction was not claimed prior to 2013.
Cuestión planteada Si, de tener derecho a haber practicado la deducción en 2012, pudiera, ahora en 2019, regularizar su situación y solicitar la rectificación de la declaración de 2012 para practicar la deducción por inversión en vivienda habitual de aquel año y en los posteriores.
La adquisición jurídica requiere título y modo; si la entrega de la vivienda fue en 2013, no hubo derecho a la deducción en 2012. En cualquier caso, la rectificación de la declaración de 2012 es improcedente por haber transcurrido el plazo de cuatro años establecido en la Ley General Tributaria. Finalmente, el contribuyente no puede aplicar la deducción en ejercicios posteriores mediante el régimen transitorio porque no practicó la deducción en un periodo anterior a 1 de enero de 2013.
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