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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 in 2015 through the dissolution of a co-ownership (proindiviso). The Directorate General of Taxes (DGT) ruled that the deduction cannot be applied to this new share, as the requirement of having previously claimed the deduction for that specific portion before 2013 was not met.
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 con la mitad del nuevo préstamo hipotecario -con el que continúa financiando la adquisición de la vivienda-, y que se correspondería con la citada mitad indivisa.
La deducción por inversión en vivienda habitual solo es aplicable a la parte de la vivienda adquirida o construida con anterioridad a 2013, siempre que se haya practicado la deducción por dicha parte en periodos anteriores. Respecto a la cuota indivisa adquirida posteriormente por extinción de condominio, no es posible aplicar el régimen transitorio. No obstante, las cantidades pagadas por un nuevo préstamo que sustituya al anterior sí son deducibles en la parte proporcional que corresponda a la amortización del préstamo original destinado a la adquisición de la parte de la vivienda que sí cumple los requisitos.
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