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V3663-16 5 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for main residence cannot be applied when acquiring the remaining share of an existing property

A taxpayer inquired whether they could claim a tax deduction for acquiring the share of a property previously owned by their former partner following a separation. The Directorate General for Tax (DGT) ruled that, as the acquisition of that undivided share took place after 2012, the transitional regime for the deduction cannot be applied.

The question raised

Whether a deduction could be applied for the acquisition of that 55 percent of the residence.

The DGT's ruling

The transitional regime for the deduction for investment in the primary residence only allows its application to those who acquired the residence before January 1, 2013, and have already applied the deduction for those amounts. The acquisition of a new undivided share of the residence subsequent to said date does not allow access to the transitional regime. Therefore, there is no right to the deduction for the amounts paid to acquire the remaining share.

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