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A taxpayer inquired whether they could deduct loan amortisation payments made after being awarded an undivided share of a property that was already their habitual residence. The DGT ruled that this new acquisition does not qualify under the transitional regime for the habitual residence tax deduction.
Cuestión planteada Si el consultante, que adquiere la indicada parte indivisa, puede practicar la deducción en función de las cantidades que satisfaga por la amortización de la totalidad del préstamo al constituirse en el único deudor y propietario.
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 deducción por inversión en vivienda habitual. Por tanto, no es posible practicar la deducción por las cantidades vinculadas al préstamo que correspondan a la parte que antes pertenecía al otro comunero. Solo se podría mantener la deducción por las cantidades satisfechas por la adquisición original de 2006, si se cumplían los requisitos previos a 2013.
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