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A taxpayer asks whether they can apply the transitional regime for the habitual residence deduction after acquiring 100% of their home through divorce. The DGT explains that the deduction can be maintained for the previous share and, under certain conditions, for the share acquired from the ex-spouse.
Cuestión planteada Si resulta de aplicación el régimen transitorio, dispuesto en la disposición transitoria decimoctava de la LIRPF. En caso afirmativo, qué porcentaje del nuevo préstamo puede considerar objeto de deducción, así como el de otros gastos ocasionados por el cambio de hipoteca.
Para la parte de la vivienda adquirida antes de 2013, se mantiene el régimen transitorio si se aplicó la deducción en periodos anteriores. Respecto a la parte adquirida tras la extinción del condominio, se podrá aplicar la deducción siempre que el expropietario hubiera aplicado la deducción por su parte antes de 2013 y no se le hubiera agotado el derecho. El importe deducible por esta nueva parte tendrá como límite lo que el expropietario habría podido deducirse si la extinción no hubiera ocurrido.
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