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A taxpayer owning 66% of a property held in joint ownership has asked whether they can deduct that percentage of joint mortgage instalments, rather than the 33.33% calculated by the bank. The DGT explains that, although the debt is legally shared equally among all parties, the taxpayer may deduct 66% if they can prove that the excess instalments paid are to repay funds lent to them by the other co-owners to complete their share of the purchase.
Cuestión planteada Cuantía susceptible de integrar su base de deducción de dicha deducción. Si puede formarla con la totalidad de las cantidades que satisface, el 66 por ciento de cada cuota o pago vinculado al préstamo, o por solo el 33,33 por ciento de cada cuota.
El contribuyente puede integrar en la base de la deducción por inversión en vivienda habitual el 33,33% de la cuota por su condición de prestatario solidario, más el 32,66% restante si acredita que dichas cantidades reducen la deuda contraída con los otros copropietarios. Para ello, debe demostrar que los otros prestatarios le prestaron la parte del principal necesaria para alcanzar su porcentaje de titularidad. Esta acreditación debe realizarse mediante medios de prueba admitidos en derecho, como los ingresos en la cuenta asociada al préstamo para reducir la deuda con los otros adquirentes.
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