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The taxpayer asks whether they can apply the deduction for investment in their main residence, having started construction in 2013. The DGT rules that this is not possible because the transitional regime requires payments to have been made prior to 1 January 2013.
Cuestión planteada Posibilidad de comenzar la práctica de la deducción por inversión en vivienda habitual.
La Ley 16/2012 suprimió la deducción por inversión en vivienda habitual, estableciendo un régimen transitorio para quienes adquirieran la vivienda o satisficieran cantidades para su construcción antes del 1 de enero de 2013. Para acceder a este régimen, es necesario haber practicado la deducción por dichas cantidades en un periodo anterior a esa fecha, salvo excepciones específicas. Al iniciar la construcción en 2013, el contribuyente no cumple los requisitos para aplicar la deducción.
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