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A taxpayer who was already a co-owner of their main residence asks whether they can apply the deduction for investment in their main residence to the portion of the property acquired subsequently through the dissolution of a co-ownership. The Directorate General for Taxes (DGT) rules that the deduction is only maintained for the portion of the property owned prior to 2013.
Cuestión planteada Si le es de aplicación el régimen transitorio de la deducción por inversión en vivienda habitual, permitiéndole practicar la deducción en función de las cantidades que satisfaga relacionadas con la parte indivisa de propiedad que adquiere con posterioridad a 2012, en particular con las vinculadas con el préstamo hipotecario que grava dicha adquisición.
El régimen transitorio permite seguir aplicando la deducción para la parte de la vivienda adquirida jurídicamente antes del 1 de enero de 2013. No es posible aplicar la deducción a las cantidades satisfechas por la adquisición de una parte indivisa de la propiedad realizada con posterioridad a dicha fecha. El contribuyente solo podrá continuar con la deducción por la parte de la titularidad que ya ostentaba antes de 2013, siempre que cumpla los requisitos de residencia habitual y hubiera practicado la deducción anteriormente.
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