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V2120-17 16 August 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence cannot be applied to new shares acquired after 2012

The taxpayer asks whether they can deduct amounts paid for a share of a property acquired from a co-owner in 2017. The DGT rules that, as the acquisition took place after 2013, the transitional regime does not apply to that specific portion.

The question raised

Possibility of applying the deduction for investment in the primary residence based on the amounts paid for the new undivided share acquired from the other co-owner in 2017.

The DGT's ruling

The transitional regime allows for the deduction only for dwellings acquired before 2013 and if the deduction for said acquisition was applied in previous tax years. The acquisition of a new share carried out after 31 December 2012 does not allow access to the transitional regime. The taxpayer may only continue to deduct the amounts linked to the share acquired before 2013.

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