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A taxpayer inquired whether the tax deduction for investment in their main residence could be applied to the portion of a property acquired following a divorce through a property adjudication. The Directorate General for Taxes (DGT) ruled that the deduction is only maintained for the portion of the property already 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.
La deducción por inversión en vivienda habitual se suprimió en 2013, pero existe un régimen transitorio para quienes adquirieron la vivienda antes de esa fecha. Las cantidades satisfechas por la adquisición de una parte indivisa de la propiedad realizada con posterioridad a 31 de diciembre de 2012 no permiten practicar la deducción. Solo se puede continuar con la deducción por la parte de la titularidad que ya se ostentaba antes de 2013, siempre que se cumplieran los requisitos previos.
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