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The taxpayer sought to determine whether the delivery of possession and keys via a notarial act in December 2012 allowed for the application of the main residence investment deduction for that tax year. The DGT ruled that it is possible, as legal acquisition occurs upon the delivery of the property.
Cuestión planteada Si cabe entender que la vivienda se adquiere el 21 de diciembre de 2012, en base al acta notarial mediante la cual se hace entrega de su posesión y llaves, permitiendo a los compradores aplicar la deducción por inversión en vivienda habitual en el ejercicio 2012.
La adquisición de vivienda debe entenderse en sentido jurídico conforme al Código Civil. La fecha de adquisición se determina por la entrega de la cosa, que puede realizarse mediante la puesta en poder y posesión, la entrega de llaves o el otorgamiento de escritura pública. En este caso, el acta notarial de entrega de posesión y llaves de fecha 21 de diciembre de 2012 constituye la adquisición jurídica. Por tanto, es posible aplicar la deducción en el ejercicio 2012 y acceder al régimen transitorio posterior.
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