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The inquirer asks whether they can apply the deduction for investment in their primary residence based on contributions to a cooperative for home construction. The DGT explains that although the deduction was abolished in 2013, a transitional regime exists for those who were already claiming it prior to that date.
Cuestión planteada A. Posible aplicación de la deducción por inversión en vivienda habitual por las cantidades aportadas a la cooperativa durante la construcción de la vivienda. Régimen de deducción aplicable en el ejercicio 2012.
Para acceder al régimen transitorio tras la supresión de la deducción en 2013, el contribuyente debe haber satisfecho cantidades para la construcción con anterioridad a dicha fecha y haber practicado la deducción en un periodo impositivo anterior a 2013. Si no se practicó por omisión, se puede solicitar la rectificación de la autoliquidación. En casos de construcción por cooperativa, la inversión comienza cuando se satisface la primera cantidad por la que se practica la deducción.
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