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A taxpayer inquired whether, upon contributing their private property to a community property regime, they could continue to claim the main residence investment tax deduction and if their spouse was entitled to it. The DGT ruled that the voluntary contribution of the entire asset after 2013 prevents both the original owner and the acquirer from continuing to apply the transitional tax deduction regime.
Cuestión planteada Si, a partir de la fecha en la que aporte la vivienda a la sociedad de gananciales, ya sea en 2014 o en momento posterior, podrá continuar practicando la deducción por inversión en vivienda habitual, aun haber sido esta suprimida con efectos de 1 de enero de 2013. Si tendrá derecho a practicarla a partir de entonces su cónyuge, considerando que contrajeron matrimonio en gananciales en 2012. En función de qué cantidad destinada de los fondos gananciales a amortizar el préstamo podrá practicarla.
El régimen transitorio de la deducción por inversión en vivienda habitual solo permite aplicarla a quienes adquirieron la vivienda antes de 2013 y ya practicaron la deducción por ella. Si se realiza una aportación voluntaria de la vivienda a la sociedad de gananciales tras 31 de diciembre de 2012, el cónyuge adquiere la propiedad de una parte indivisa en un momento posterior a la supresión de la deducción, por lo que no puede aplicarla. Asimismo, el titular originario pierde el derecho a la deducción sobre esa parte que deja de ser de su propiedad.
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