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A taxpayer inquired whether they could claim a deduction for the investment in the portion of a property acquired in 2020 following the liquidation of their community property regime, having previously owned the entire property before 2013. The Directorate General for Taxes (DGT) ruled that this is not possible, as that specific share was acquired after the deduction was abolished.
Cuestión planteada Si, por la parte indivisa que adquiere al liquidar la sociedad con posterioridad a 2012 tiene también derecho a practicar la deducción por inversión en vivienda habitual, dado que con anterioridad a 2013 ya ostentó la titularidad del cien por ciento de la vivienda y practicó por dicho porcentaje la deducción, pudiendo comenzar a deducirse de nuevo, a partir de 2020, en función de la totalidad de las cantidades que satisfaga vinculadas al cien por ciento de la propiedad.
Para acceder al régimen transitorio de la deducción por inversión en vivienda habitual, es necesario haber adquirido la vivienda con anterioridad a 2013. La adquisición de una nueva parte indivisa de la vivienda con posterioridad a 31 de diciembre de 2012 no permite aplicar dicho régimen transitorio. El hecho de haber sido propietario de la vivienda anteriormente no permite deducir las cantidades satisfechas por la nueva parte adquirida después de 2012.
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