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The taxpayer asks whether benefits in kind received through preferential loan interest rates can be counted when determining when the investment in a new home exceeds that of the previous one. The DGT rules that they can, provided these benefits were included in the deduction base for the previous residences.
Cuestión planteada Habiendo adquirido una nueva vivienda habitual con anterioridad a 1 de enero de 2013, para poder determinar a partir de qué cuantía invertida puede comenzar a practicar la deducción por inversión en vivienda habitual, si puede incluir entre las invertidas y deducidas por la precedente habitual el importe de tales retribuciones en especie, que ya incluyó en las sucesivas bases de deducción procedentes.
Para determinar cuándo se puede iniciar la deducción por inversión en vivienda habitual, las cantidades satisfechas por la nueva vivienda deben superar la suma de las invertidas en las anteriores que fueron objeto de deducción. En este cálculo, se pueden incluir tanto los intereses efectivamente pagados como las retribuciones en especie por intereses que el contribuyente haya incluido en su declaración. Esto es aplicable tanto para la normativa vigente a 31 de diciembre de 2012 como para el régimen transitorio posterior.
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