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A taxpayer inquired whether they could claim a deduction for the investment in half of a property acquired after dissolving their community of property after 2012. The Directorate General for Taxes (DGT) ruled that this new acquisition does not fall under the transitional regime and does not entitle the taxpayer to the deduction.
Question posed: Whether, regarding the undivided share acquired upon the liquidation of the company after 2012, the taxpayer also has the right to claim the deduction for investment in the primary residence, being able to begin deducting based on the totality of the amounts paid linked to said acquisition.
The acquisition of a new undivided share of the dwelling carried out after December 31, 2012, does not allow access to the transitional regime of the eighteenth transitional provision of the LIRPF. Therefore, the taxpayer is not entitled to claim the deduction for the amounts paid for said new acquisition. They may only continue to deduct the amounts linked to the undivided share acquired before 2013, provided they meet the requirements and have already claimed the deduction for it previously.
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