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A taxpayer inquired whether they could claim a deduction for investment in their main residence regarding an undivided share of a property acquired in 2018 following the liquidation of a community property regime. The Directorate General for Taxes (DGT) ruled that acquisitions made after 2012 do not qualify for the transitional tax deduction regime.
Cuestión planteada Si, por el ejercicio 2019, por la parte indivisa que adquiere en 2018 al liquidar la sociedad, tiene también derecho a practicar la deducción por inversión en vivienda habitual, pudiendo comenzar a deducirse en función de la totalidad de las cantidades que satisfaga vinculadas con el préstamo. O si, por el contrario, su ex marido tiene derecho a deducir por el 50 por ciento de las cuotas al figurar como prestatario.
La adquisición de una nueva parte indivisa de una vivienda con posterioridad a 31 de diciembre de 2012 no permite aplicar el régimen transitorio de la deducción por inversión en vivienda habitual. El contribuyente solo podría seguir practicando la deducción por las cantidades vinculadas a la parte indivisa adquirida con anterioridad a 2013, siempre que hubiera practicado la deducción por dicha parte en ejercicios anteriores a 2013 y mantuviera la condición de vivienda habitual. Respecto al ex cónyuge, no tiene derecho a la deducción desde que la vivienda dejó de ser su residencia habitual o desde la transmisión de su propiedad.
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