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The applicant asks whether they can apply the transitional regime for the main residence investment deduction while holding only bare ownership. The DGT rules that they cannot, 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, es necesario que el contribuyente adquiera la vivienda propia. El régimen transitorio permite la deducción a quienes adquirieron su vivienda con anterioridad a 2013, pero al no tener el pleno dominio, el consultante no cumple los requisitos. Si adquiere el pleno dominio en el futuro, tampoco podrá aplicarla por haberlo hecho con posterioridad a 2012.
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