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A taxpayer inquired whether they could apply the tax deduction for investment in their main residence under the transitional regime after signing a lease agreement with an option to purchase in 2012. The Directorate General for Taxes (DGT) ruled that, as the legal transfer of ownership did not occur until 2015, the requirement for the acquisition to have taken place prior to 2013 was not met.
Cuestión planteada Si, al existir un compromiso de compra con anterioridad al 1 de enero de 2013, es de aplicación, una vez adquirida la vivienda, el régimen transitorio regulado en la disposición adicional decimoctava de la Ley del IRPF pudiendo así practicar la deducción por inversión en vivienda habitual.
La transmisión de un inmueble requiere la concurrencia de título y modo. En un contrato de alquiler con opción a compra, la entrega de la posesión en el contrato de arrendamiento no constituye la transmisión de la propiedad. La transmisión jurídica se produce cuando concurren el título y el modo en el contrato de compraventa, lo que en este caso ocurre en 2015. Por tanto, no es aplicable el régimen transitorio de la disposición adicional decimoctava de la Ley del IRPF.
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