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A query was raised regarding whether a rent-to-buy contract signed in 2012 allows for the application of the transitional regime for the main residence tax deduction. The Directorate General for Taxes (DGT) ruled that the transfer of ownership did not occur in 2012, but rather in 2013 upon the execution of the public deed.
Cuestión planteada Si, al existir un compromiso de compra con anterioridad al inicio de 2013, es de aplicación 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 título y modo, por lo que la entrega de llaves bajo un contrato de alquiler no transfiere el dominio. La transmisión se produce cuando concurren el título y el modo, que en este caso se dieron en la escritura pública de enero de 2013. Al adquirirse jurídicamente la vivienda en 2013, no es aplicable el régimen transitorio de la disposición adicional decimoctava de la Ley del IRPF.
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