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A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence after being awarded sole ownership of the property following a divorce and subsequently taking out a new loan. The Directorate General for Taxes (DGT) ruled that this is possible under the transitional regime, provided that specific limits and requirements regarding the acquired share are met.
Cuestión planteada Si resulta de aplicación el régimen transitorio, dispuesto en la disposición transitoria decimoctava de la LIRPF. En caso afirmativo, qué porcentaje del nuevo préstamo puede considerar objeto de deducción, así como el de otros gastos ocasionados por el cambio de hipoteca.
El contribuyente puede aplicar la deducción por la parte indivisa adquirida tras la extinción del condominio si su ex cónyuge también hubiera practicado la deducción antes de 2013 y no se le hubiera agotado el derecho. La deducción por esta nueva parte tendrá como límite el importe que el ex cónyuge habría tenido derecho a deducirse si la extinción no hubiera ocurrido. El nuevo préstamo será objeto de deducción en la proporción en que su principal se destine a cancelar el préstamo original de 2006. También podrán deducirse otras cantidades no vinculadas al préstamo destinadas a la cancelación del préstamo originario y su anotación registral, excluyendo el incremento de coste respecto al precio primigenio.
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