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A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence after contributing a privately owned property to a community property regime. The Directorate General for Taxes (DGT) ruled that such a contribution constitutes an acquisition of an undivided share after 2012, meaning it does not qualify for the transitional regime.
Cuestión planteada Si a partir de la fecha de 2014, o momento posterior, en la que el cónyuge aporte la vivienda a la sociedad de gananciales, el consultante podrá continuar practicando la deducción por inversión en vivienda habitual, aun haber sido esta suprimida con efectos de 1 de enero de 2013, considerando que contrajeron matrimonio en régimen de gananciales en 2012. Igualmente, derecho a continuar practicándola por su cónyuge -titular originario-, y en función de qué cantidad podrá practicarla de los fondos gananciales destinados a amortizar el préstamo.
La aportación de una vivienda privativa a la sociedad de gananciales implica que el cónyuge adquiere la propiedad de la mitad indivisa de la participación aportada. Al producirse esta adquisición con posterioridad al 31 de diciembre de 2012, no es aplicable el régimen transitorio de la disposición transitoria decimoctava de la LIRPF. Por tanto, ni el consultante ni el cónyuge titular originario pueden practicar la deducción por las cantidades satisfechas tras dicha aportación.
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