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A divorced taxpayer has enquired whether they can simultaneously apply the main residence investment tax relief for their former home (where their ex-spouse and children reside) and for their new home acquired in 2012. The Directorate General for Taxes (DGT) has ruled that this is possible under the transitional regime, provided that the order of investment and legal limits are respected.
Cuestión planteada Posibilidad de practicar la deducción en cada ejercicio de forma simultánea por las dos viviendas, en función de las cantidades que haya satisfecho por la adquisición de cada una de éstas, dentro del límite conjunto de base máxima de deducción anual.
El contribuyente puede seguir deduciendo por la antigua vivienda si mantiene la propiedad y esta sigue siendo la habitual de sus hijos. Respecto a la nueva vivienda, podrá aplicar la deducción solo cuando las cantidades invertidas en ella superen a las invertidas en la anterior que hayan sido objeto de deducción. Esta comparación de importes debe realizarse en cada período impositivo para determinar la base de la nueva vivienda.
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