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A taxpayer inquired whether they could claim the tax deduction for investment in their primary residence after acquiring a 25% share of their ex-spouse's property following a divorce. The Directorate General for Taxes (DGT) ruled that the new acquisition does not qualify for the deduction as it took place after 2013, although the taxpayer may continue to claim the deduction for the portion acquired in 2010.
Cuestión planteada A. Si por la parte indivisa que adquiere en el proceso de divorcio en 2018, tiene derecho a practicar la deducción en función de las cantidades que satisfaga vinculadas a dicha adquisición.
La adquisición de una nueva parte indivisa de la vivienda realizada con posterioridad al 31 de diciembre de 2012 no permite acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF. Por tanto, no es posible practicar la deducción por las cantidades satisfechas por dicha adquisición en 2018. El contribuyente solo podría seguir deduciendo las cantidades vinculadas a la parte de la vivienda adquirida en 2010, siempre que cumpla los requisitos legales. En cuanto a la financiación, solo serán deducibles las cuotas del nuevo préstamo que se destinen proporcionalmente a amortizar el préstamo original atribuible a la parte adquirida en 2010.
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