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V3042-17 22 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for investment in main residence cannot be applied to new undivided share acquired in 2017

The taxpayer acquired the other half of their main residence in 2017 following the liquidation of their community property. The Tax Agency has ruled that, as the acquisition took place after 2013, the deduction cannot be applied to this new share.

The question raised

Whether, regarding the undivided share acquired upon the liquidation of the company in 2017, the taxpayer also has the right to apply the deduction for investment in primary residence based on the amounts paid in connection with said acquisition.

The DGT's ruling

The deduction for investment in primary residence was abolished on January 1, 2013, with a transitional regime existing for those who acquired the residence before that date. To access said regime, it is necessary to have applied the deduction for the amounts paid in a period prior to 2013. As the acquisition of the new undivided share took place after 2012, the transitional regime is not applicable to said acquisition.

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