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A taxpayer who was already claiming a deduction for 50% of a property inherits the remaining 50% and assumes the full mortgage. They are inquiring whether they can deduct the depreciation of the portion of the property acquired after the deduction was abolished.
Cuestión planteada Si podrá seguir practicando la deducción por inversión en vivienda habitual en función de las cantidades que por la amortización del préstamo satisfaga; tanto por el 50% del que ya era titularidad como por el nuevo otro 50%.
La adquisición de una nueva parte indivisa de la vivienda con posterioridad a 31 de diciembre de 2012 no permite aplicar el régimen transitorio. El contribuyente solo podrá seguir practicando la deducción por las cantidades vinculadas a la parte de la vivienda adquirida antes de 2013. Para ello, debe mantener la condición de vivienda habitual y cumplir el resto de requisitos legales.
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