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A query was raised regarding whether the requirement to maintain the primary residence for tax relief applies to an heir who did not claim the reduction, and what occurs if one of the heirs passes away. The DGT ruled that the obligation to maintain the property falls upon all co-heirs and that, in the event of a death, the obligation persists for the survivors.
Cuestión planteada Si el requisito de permanencia del valor de adquisición afecta a la heredera que no se acogió a la reducción. En caso de fallecimiento de una de las coherederas, si se mantiene el requisito de permanencia y, en tal caso, incumbe a sus herederos o a las hermanas sobrevivientes.
La reducción por vivienda habitual beneficia por igual a todos los causahabientes que cumplan los requisitos, independientemente de las adjudicaciones realizadas en la partición. Se forma un grupo de herederos donde el mantenimiento o la pérdida del requisito de permanencia beneficia o perjudica a todos. La obligación de mantenimiento alcanza a todos los coherederos y adjudicatarios de la vivienda, hayan hecho uso o no de la reducción. Si una de las coherederas fallece, la obligación de mantenimiento recae exclusivamente sobre las supervivientes.
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