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V2095-14 1 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for main residence cannot be applied to property portions acquired after 31 December 2012

A taxpayer who already owned half of their main residence and planned to acquire the remaining half via gift in 2013 was advised by the Tax Agency that the deduction cannot be applied to the amounts paid for that new undivided interest.

The question raised

Possibility for the taxpayer to apply the deduction for investment in the primary residence for the undivided share acquired on a date after December 31, 2012, while holding full ownership of another undivided share prior to said date; taking into account its repeal and the transitional regime introduced by Law 16/2012.

The DGT's ruling

To access the transitional regime for the deduction for investment in the primary residence, it is necessary to have acquired the residence prior to January 1, 2013. Furthermore, the taxpayer must have applied the deduction for the amounts paid for the acquisition in a period prior to that date. Therefore, the acquisition of an undivided share after said date does not allow for the application of the transitional regime to that share.

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