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V2680-17 20 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for acquiring a new undivided share in a property is unavailable if purchased after 2012

The taxpayer acquired a co-owner's share of their primary residence following a dissolution of co-ownership in 2014. The Tax Agency has ruled that the tax deduction for investment in a primary residence does not apply to this new acquisition, as it took place after 2013.

The question raised

Whether the taxpayer, who acquires the indicated undivided share, may apply the deduction based on the amounts paid for the amortization of the entire loan upon becoming the sole debtor and owner.

The DGT's ruling

The transitional regime allows for the deduction only for dwellings acquired before 2013. The acquisition of a new undivided share carried out after December 31, 2012, does not fall under said regime. Therefore, it is not possible to deduct the loan amounts corresponding to the portion that previously belonged to the other co-owner.

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