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A taxpayer asks whether they can claim the home investment deduction after acquiring property before 2013 and becoming sole owner. The DGT responds that access to the transitional regime requires having claimed the deduction in prior periods before 2013, except in specific cases.
Cuestión planteada Si la consultante tiene derecho a aplicar en algún porcentaje la deducción por inversión en vivienda habitual en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la deducción por inversión en vivienda habitual bajo la disposición transitoria decimoctava de la LIRPF, el contribuyente debe haber practicado dicha deducción en un periodo anterior al 1 de enero de 2013. Según el criterio del TEAC, se podrá aplicar si no se hizo antes de 2013 por no estar obligado a declarar o por no tener cuota íntegra. No se podrá aplicar si, estando obligado a declarar, no se practicó la deducción a pesar de tener cuota íntegra.
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