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A taxpayer has enquired whether they can claim a deduction for amounts paid to acquire a new undivided share of their main residence following the dissolution of a co-ownership. The Directorate General for Taxes (DGT) has ruled that, as the acquisition took place after 1 January 2013, the transitional regime does not apply.
Cuestión planteada Si el consultante, que adquiere la indicada parte indivisa, puede practicar la deducción en función de las cantidades que satisfaga por esta nueva adquisición, y en particular, por la amortización del nuevo préstamo.
El régimen transitorio de la Disposición Transitoria Decimoctava de la LIRPF permite la deducción solo para quienes adquirieron su vivienda antes de 2013 y ya practicaron la deducción por dichas cantidades en periodos anteriores. La adquisición de una nueva parte indivisa realizada con posterioridad a 31 de diciembre de 2012 no entra en este régimen transitorio, por lo que no da derecho a la deducción.
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