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The taxpayer asks whether the tax deduction for investment in a primary residence can be applied to the portion of a property acquired through the dissolution of co-ownership (extinción de condominio) carried out after 2013. The Directorate General for Taxes (DGT) rules that this is possible provided that the co-owner ceasing to hold title would have been entitled to continue applying the deduction had the dissolution not occurred.
Cuestión planteada Si, a partir de la extinción del condominio con posterioridad a 1 de enero de 2013, también puede practicar la deducción en función de las cantidades satisfechas por la cuota indivisa de propiedad adicional adquirida mediante dicha extinción.
Para deducir la parte adquirida tras la extinción de un condominio, es necesario que el copropietario que deja de ser titular hubiera practicado la deducción por su parte antes de 2013 y que no se le hubiera agotado el derecho a seguir aplicándola al momento de la extinción. La deducción por la parte nueva tendrá como límite el importe que el ex copropietario habría tenido derecho a deducirse si la extinción no hubiera ocurrido. El contribuyente debe cumplir los requisitos del régimen transitorio de la disposición transitoria decimoctava de la LIRPF.
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