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A taxpayer inquired whether they could deduct the full amount of mortgage payments for their main residence, despite only being a co-owner of a fraction of the property. The Directorate General for Taxes (DGT) ruled that deductions are only permitted for amounts corresponding to their specific share of ownership.
Question raised: Possibility of applying the deduction for the total amounts paid towards the loan, rather than solely based on the percentage of ownership held in the primary residence.
For the deduction for investment in the primary residence, the taxpayer must hold full ownership, even if held jointly. Amounts paid towards the loan that are not intended to acquire ownership of the property are considered a loan or a gift in favor of the other co-owner. Therefore, only the amounts covering the taxpayer's share of ownership form part of the deduction base.
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