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V1549-23 6 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for main residence may apply after dissolution of co-ownership subject to certain limits

The applicant asks whether, after dissolving the co-ownership of their main residence and becoming the sole owner, they can deduct 100% of the loan amounts. The DGT rules that they may deduct both the portion previously held and the portion acquired from the former co-owner, provided the latter had claimed the deduction before 2013 and had not exhausted their entitlement.

The question raised

The percentage, relative to the amounts satisfied on the novated mortgage loan, to which the right to apply the deduction exists, specifically whether, once the co-ownership is dissolved, the deduction can be applied for one hundred percent of these amounts.

The DGT's ruling

Following the dissolution of a co-ownership, the new sole owner may apply the deduction for the acquired portion provided that the former co-owner had applied the deduction in a tax year prior to 2013 for their percentage of participation. The deduction for the new portion is limited to the amount to which the former co-owner would have been entitled to deduct had the dissolution not occurred. Likewise, the novation of the loan does not interrupt the right to the deduction provided that the new loan is intended to amortize the previous one.

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