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A taxpayer inquired whether they could continue to claim tax relief for investment in their main residence following a divorce, under the transitional regime of Law 16/2012. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements were met prior to 2013 and the conditions regarding ownership and debt repayment are maintained.
Question raised A. Right to continue claiming the deduction as long as the dwelling continues to constitute the habitual residence of their daughter as agreed. Right to apply it from the 2013 tax year, considering its abolition and the transitional regime introduced by Law 16/2012.
Following the abolition of the deduction in 2013, the transitional regime allows for its continued application if the dwelling was acquired or amounts were paid prior to that date and the deduction had been previously claimed. In cases of divorce, the taxpayer who does not reside in the dwelling may maintain the right if they retain their ownership percentage and continue to pay their share of the loan. The deduction applies to the amounts that each co-owner effectively pays for their undivided share.
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