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A taxpayer inquired whether they could claim a deduction for investment in their main residence regarding the share of the property acquired in 2018 through their spouse's inheritance. The Directorate General of Taxes (DGT) ruled that, as this acquisition occurred after 2012, the taxpayer is not entitled to the deduction for that specific new share.
Cuestión planteada Si, por la parte indivisa que adquiere en 2018, por herencia del cónyuge, también tiene 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 a dicha adquisición.
La adquisición de una nueva parte indivisa de la vivienda realizada con posterioridad al 31 de diciembre de 2012 no permite acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF. Por tanto, el contribuyente no tiene derecho a practicar la deducción por las cantidades que satisfaga en cada ejercicio vinculadas a esa nueva adquisición. Solo podría seguir deduciendo cantidades vinculadas a la parte indivisa adquirida con anterioridad a 2013, si cumpliera los requisitos del régimen transitorio.
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