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V1324-18 22 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence cannot be applied to new undivided interest acquired in 2016

The taxpayer acquired an undivided half-share of a property in 2016 following the liquidation of their community property regime. The Tax Agency has ruled that, as the acquisition took place after 2013, the transitional regime for the main residence investment deduction cannot be applied.

The question raised

Whether, regarding the undivided share acquired upon the liquidation of the matrimonial economic regime in 2016, there is also a right to apply the deduction for investment in the primary residence, being able to begin deducting based on the totality of the amounts paid linked to said acquisition.

The DGT's ruling

The deduction for investment in the primary residence was abolished as of 2013, establishing a transitional regime for those who acquired the residence before that date. To access this regime, it is necessary to have applied the deduction for the amounts paid in a period prior to 2013. The acquisition of a new undivided share carried out after December 31, 2012, does not allow access to the transitional regime through said acquisition.

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