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A taxpayer inquired whether they could claim a deduction for the investment in half of a property acquired following the dissolution of their community of property. The Directorate General for Taxes (DGT) ruled that, as the acquisition took place after 2012, the transitional regime does not apply to that specific portion.
Cuestión planteada Si, por la parte indivisa que adquiere al liquidar la sociedad con posterioridad a 2012 tiene también derecho a practicar la deducción por inversión en vivienda habitual, pudiendo comenzar a deducirse en función de la totalidad de las cantidades que satisfaga vinculadas a dicha adquisición.
La adquisición de una nueva parte indivisa de la vivienda realizada con posterioridad a 31 de diciembre de 2012 no permite acceder al régimen transitorio de la disposición transitoria decimoctava de la LIRPF. Por tanto, el contribuyente no tiene derecho a practicar la deducción por las cantidades que satisfaga por dicha nueva adquisición. Solo podría seguir deduciendo las cantidades vinculadas a la parte indivisa adquirida antes de 2013, si cumpliera los requisitos y ya hubiera practicado la deducción por ella en ejercicios anteriores.
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