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A taxpayer inquired whether they could deduct 100% of mortgage payments following the acquisition of half of their ex-spouse's property in 2016. The Directorate General for Taxes (DGT) ruled that the acquisition of such a new undivided share does not qualify for the transitional tax relief regime.
Question posed: Whether, as of 2016, when they become the sole owner, they are entitled to claim the deduction for investment in the primary residence based on one hundred percent of the amounts paid, instead of their half, as was the case until then.
The acquisition of a new undivided share of the dwelling carried out after December 31, 2012, does not allow for the application of the transitional regime for the deduction for investment in the primary residence. The taxpayer is not entitled to claim the deduction for the amounts paid for said acquisition. They may only continue to apply it for the amounts linked to the undivided share acquired prior to 2013, provided they were already claiming the deduction for it and maintain the legal requirements.
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