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A taxpayer inquired whether, after exchanging an expropriated main residence for another, they could maintain the deduction for investment in their main residence by transferring the mortgage debt. The Directorate General for Taxes (DGT) ruled that since the new acquisition occurred after 2013, the right to the deduction is not transferable between properties.
Cuestión planteada Si se puede considerar y mantener como fecha de adquisición de la vivienda recibida en permuta la de la expropiada y, al ser trasladada la carga hipotecaria a su nueva residencia habitual, poder mantener el derecho a continuar practicando la deducción por inversión en vivienda habitual del cual venía disfrutando en aplicación del régimen transitorio establecido en la disposición adicional decimoctava de la LIRPF.
La adquisición jurídica de la vivienda recibida en permuta se produce con posterioridad al 1 de enero de 2013, por lo que no aplica el régimen transitorio de la disposición adicional decimoctava de la LIRPF. Además, no es posible transferir el derecho a la deducción por inversión en vivienda habitual de una vivienda a otra mediante una permuta.
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