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The taxpayer asks whether they can begin claiming the main residence investment tax deduction after refinancing their mortgage, having purchased the property in 1998 without having previously applied for the deduction. The Directorate General for Taxes (DGT) rules that they cannot, as the transitional regime requires that the deduction must have been claimed in a period prior to 2013.
Cuestión planteada Posibilidad de comenzar ahora a aplicar la deducción por inversión en vivienda habitual.
Para acceder al régimen transitorio de la Disposición Transitoria decimoctava de la LIRPF, es necesario haber practicado la deducción por inversión en vivienda habitual en un periodo impositivo anterior al 1 de enero de 2013. El hecho de sustituir el préstamo hipotecario no impide el acceso al régimen, pero el incumplimiento del requisito de haber aplicado la deducción previamente impide su aplicación actual. Solo se exceptúa si se cumplen las condiciones del artículo 68.1.2º de la LIRPF en su redacción vigente a 31 de diciembre de 2012.
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