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A taxpayer has enquired whether a property acquired before marriage affects the eligibility of both spouses to claim tax relief for investment in their main residence. The Directorate General for Taxes (DGT) clarifies that ownership is determined by each spouse's individual contributions and that only the spouse who met the requirements prior to 2013 may access the transitional regime.
Cuestión planteada A. Titularidad adquirida por cada uno de los cónyuges sobre la vivienda.
La titularidad de una vivienda adquirida antes del matrimonio y mantenida en sociedad de gananciales se determina por la proporción de las aportaciones de cada cónyuge y de la sociedad, según los artículos 1.354 y 1.357 del Código Civil. Para la deducción por inversión en vivienda habitual bajo el régimen transitorio, el cónyuge debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción en ejercicios anteriores. Por tanto, el cónyuge que no era propietario antes de 2013 no puede aplicar dicha deducción.
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