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A taxpayer asks whether, upon contributing a separate property to the community property regime after marriage, their spouse can begin claiming the main residence investment tax relief and to what extent the original owner can continue to do so. The DGT rules that the spouse acquiring the property after the tax relief has been abolished is not entitled to it, and that the original owner may only continue to apply it to the portion of which they retain ownership.
Cuestión planteada Si, a partir de la fecha en la que el cónyuge "A" aporte la vivienda a la sociedad de gananciales, dicha aportación conlleva la adquisición por parte del cónyuge "B", el consultante, de una parte indivisa sobre la misma, así como el derecho a comenzar a practicar la deducción por inversión en vivienda habitual por el 50% de las aportaciones gananciales. En qué medida podrá seguir practicándola su cónyuge, "A".
Tras el matrimonio en régimen de gananciales, los pagos con fondos gananciales para reducir la deuda se imputan al 50% a cada cónyuge, permitiendo al titular original seguir la deducción solo por su parte. Si se aporta la vivienda a la sociedad de gananciales, el cónyuge que adquiere la parte indivisa no puede aplicar la deducción por haber adquirido la propiedad tras la supresión de la misma. El titular original tampoco podrá deducirse la parte transmitida, pero sí la parte sobre la que conserve su pleno dominio.
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