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A married couple inquired whether, after marrying under the community property regime, they could split the tax deduction for investment in their main residence, which previously applied only to the original owner. The Directorate General for Taxes (DGT) ruled that, as it is the family home, ownership is held pro indiviso and amounts paid using community funds are attributed equally to both spouses.
Cuestión planteada Posibilidad en el ejercicio 2013 -primero de entrada en vigor del régimen transitorio- de practicar ambos cónyuges la deducción, tomando cada uno como base de deducción el 50% de la total cantidad anual satisfecha, conforme a su participación en la sociedad de gananciales. En caso afirmativo, si ello requeriría rectificar las declaraciones presentadas por cada uno de los cónyuges en los años 2011 y 2012.
La deducción por inversión en vivienda habitual está ligada a la titularidad del inmueble. En el régimen de gananciales, las aportaciones realizadas con fondos comunes permiten que la propiedad se adquiera pro indiviso entre los cónyuges y la sociedad de gananciales. Por tanto, las cantidades satisfechas con fondos gananciales para amortizar el préstamo deben imputarse al 50% a cada cónyuge. Para acceder al régimen transitorio a partir de 2013, el cónyuge que no aplicó la deducción anteriormente deberá regularizar su situación para cumplir el requisito de haberla practicado en periodos anteriores.
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