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A taxpayer inquired whether they could deduct 100% of mortgage instalments after acquiring the remaining half of a property in 2019. The Directorate General for Taxes (DGT) ruled that the tax relief is only maintained for the portion acquired before 2013 under the transitional regime.
Cuestión planteada Si a partir de la adquisición en 2019, de la restante mitad indivisa, puede practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades que satisfaga por el 100 por ciento del crédito, ya que con anterioridad a 2013 era propietario de la mitad indivisa de la vivienda, o solo puede practicarla en función de su 50 por ciento inicial.
La adquisición de una nueva parte indivisa de la vivienda con posterioridad a 31 de diciembre de 2012 no permite acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF. Por tanto, no se puede practicar la deducción por las cantidades satisfechas por esa nueva parte. Solo se podría seguir aplicando la deducción por las cantidades vinculadas a la parte indivisa adquirida con anterioridad a 2013, si se cumplían los requisitos y se había practicado la deducción previamente.
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