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A taxpayer inquired whether she could claim the deduction for investment in her main residence when the property is owned exclusively by her husband under a regime of separation of assets. The Directorate General for Taxes (DGT) ruled that she is not entitled to the deduction because she does not hold full ownership of the property.
Question raised: The applicant's right to claim the deduction for investment in the primary residence for said dwelling.
To access the transitional regime for the deduction for investment in the primary residence, the taxpayer must meet specific requirements. To consider a dwelling as a primary residence, the acquisition of full ownership is required, even if it is shared, and it must constitute the residence for at least three years. As the applicant does not hold full ownership, she cannot claim the deduction.
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