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A taxpayer inquired whether they could deduct the full amount paid towards loan repayments after acquiring 100% ownership of their home through the dissolution of a co-ownership agreement. The Directorate General for Taxes (DGT) ruled that the transitional regime can only be applied to the portion owned prior to 2013.
Cuestión planteada Si, con motivo de la subrogación, a partir de la nueva adquisición puede practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades satisfechas por la amortización del 100% del préstamo, el cual mantiene y no es objeto de ampliación. Y ello, con independencia de que su ex pareja continúe o no figurando como prestatario solidario en el préstamo.
El régimen transitorio permite la deducción solo para la parte de la vivienda adquirida antes de 2013, siempre que se haya practicado la deducción por esa parte en periodos anteriores. Respecto a la cuota indivisa adquirida posteriormente por extinción de condominio, no procede la deducción porque no se cumple el requisito de haber practicado la misma por esa parte específica antes de 2013. No obstante, para el cómputo del plazo de tres años para considerar la edificación como vivienda habitual, se tiene en cuenta la fecha de adquisición de la cuota inicial.
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