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A taxpayer inquired whether they could deduct the entirety of mortgage payments following a divorce, based on a TEAC resolution. The DGT ruled that this is not applicable because the payments are not made due to a judicial mandate, but rather as a result of the former spouse's failure to pay.
Cuestión planteada Si la resolución 629/2021 del TEAC, de 23 de noviembre de 2021, dictada en unificación criterio, le es de aplicación, y de conformidad con esta puede practicar la deducción en función del 100 por ciento de las cantidades que satisface, y, a su vez, regularizar la deducción practicada por los ejercicios no prescritos.
La resolución del TEAC permite deducir el 100% de las cantidades pagadas por un préstamo de vivienda habitual si el incremento de pagos se satisface en virtud de sentencia judicial de divorcio. En este caso, al no ser el pago una exigencia judicial sino consecuencia del impago del ex cónyuge, no se puede aplicar dicho criterio para deducir más del 50%.
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