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The taxpayer asks whether they can claim the deduction for investment in their main residence if they hold only the bare ownership. The DGT rules that this is not possible, as the tax benefits for a main residence require full ownership.
Cuestión planteada Si le sería de aplicación el régimen transitorio de la deducción por inversión en vivienda habitual, aplicable a partir de 2013, aun no ser titular del pleno dominio de la vivienda, pudiendo así practicar la deducción por las cantidades que satisficiese relacionadas con la adquisición del inmueble.
Los beneficios fiscales relacionados con la residencia habitual están ligados a la titularidad del pleno dominio del inmueble. Para la deducción por inversión en vivienda habitual, se requiere la adquisición de la vivienda propia y que esta constituya la residencia habitual. Al ser titular únicamente de la nuda propiedad, no se puede aplicar la deducción, ni siquiera si en el futuro se adquiere el pleno dominio, ya que la adquisición sería posterior a 2012.
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