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A taxpayer inquired whether they could claim tax relief for investment in their main residence regarding the share of the property acquired following the liquidation of their community property. The Directorate General for Taxes (DGT) ruled that the acquisition of this new undivided interest does not qualify under the transitional regime.
Cuestión planteada Si, por la parte indivisa que adquiere al liquidar la sociedad con posterioridad a 2012 tiene también 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, al constituirse en el único deudor y propietario.
La adquisición de una nueva parte indivisa de una vivienda realizada con posterioridad al 31 de diciembre de 2012 no permite acceder al régimen transitorio de la deducción por inversión en vivienda habitual. Por tanto, no se puede practicar la deducción por las cantidades satisfechas por dicha nueva adquisición, ni por las cuotas del préstamo que correspondan a la parte del otro propietario, ni por el préstamo para liquidar la sociedad. Solo se mantiene el derecho a la deducción por las cantidades satisfechas por la parte adquirida originalmente antes de 2013, si se cumplen los demás requisitos.
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