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A taxpayer who was already entitled to the main residence tax deduction asks whether they can deduct amounts paid after acquiring full ownership of the property in 2014. The Directorate General for Taxes (DGT) rules that the acquisition of the new undivided share occurred after 2013 and therefore does not fall under the transitional regime.
Question raised: Whether the taxpayer, once they acquire full ownership of the dwelling, may apply the deduction based on the amounts paid for the amortization of the entire loan, upon becoming the sole debtor and owner.
The acquisition of a new undivided share of the dwelling carried out after December 31, 2012, does not allow access to the transitional regime for the deduction for investment in the primary residence. Therefore, it is not possible to deduct the amounts paid for the acquisition of said share. Only the amounts linked to the part of the dwelling acquired prior to 2013 could be deducted, provided that the legal requirements are met.
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