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The taxpayer inquired whether they could deduct 100% of their loan amortisation following the death of their spouse, which resulted in the dismemberment of the property's ownership. The Directorate General for Taxes (DGT) ruled that, although a transitional regime exists, acquisitions through inheritance made after 2013 do not meet the requirements to access this deduction.
Cuestión planteada Posibilidad del consultante de practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades que desde el fallecimiento de su cónyuge viene satisfaciendo por la amortización del 100% del préstamo, y no por su 50%, al desmembrase el pleno dominio que ostentaba el fallecido entre él y la hija menor de ambos.
La deducción por inversión en vivienda habitual se suprimió en 2013, permitiéndose solo un régimen transitorio para quienes adquirieron la vivienda antes de esa fecha. Las adquisiciones producidas por herencia con posterioridad al 31 de diciembre de 2012 no cumplen el requisito de haber adquirido la vivienda con anterioridad a 2013. Por tanto, no es posible aplicar la deducción por las cantidades vinculadas a las adquisiciones por herencia.
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