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A taxpayer inquired whether the deduction for investment in their main residence could be applied to the portion of a property acquired after 2012 through the dissolution of a joint ownership agreement. The Directorate General for Taxes (DGT) ruled that the deduction can only be claimed for the share already owned prior to 2013, for which the deduction had previously been applied.
Cuestión planteada A. Si le es de aplicación el régimen transitorio de la deducción por inversión en vivienda habitual, permitiéndole practicarla en función de las cantidades que satisfaga relacionadas con la parte indivisa adquirida con posterioridad a 2012, por adjudicación en la disolución del proindiviso, en particular con las vinculadas al préstamo hipotecario mediante el cual ambos venían financiando la adquisición de la vivienda.
El régimen transitorio de la deducción por inversión en vivienda habitual no se aplica a la cuota indivisa adquirida tras el 31 de diciembre de 2012 por extinción de condominio, ya que no se cumple el requisito de haber practicado la deducción por esa parte en periodos anteriores a 2013. Respecto a los pagos del préstamo, el contribuyente solo puede computar como deducible la parte de cada pago que cubra la amortización de la parte de la vivienda de la cual ya era propietario antes de 2013 y por la que ya había aplicado la deducción. Para el cómputo del plazo de tres años para considerar una edificación como vivienda habitual, se tiene en cuenta la fecha de adquisición de la cuota indivisa inicial.
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