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A couple in separate property regime asks whether mortgage amortisation can be deducted according to their respective ownership percentages (60% and 40%) or at 50% each. The DGT responds that the deduction depends on the amounts contributed by each spouse from their own funds to cover their respective indivisible share.
Question posed: Percentage of the amount paid for amortization by which each spouse may claim the deduction, whether 50% each, 7,200 euros, or spouse A 60% (8,640 euros) and spouse B 40% (5,760 euros), based on their respective undivided interest in the dwelling.
Each spouse is entitled to the deduction based on the amounts paid with their separate funds to cover the undivided share acquired. If the spouses are joint borrowers, it is understood that they pay the installments in equal parts. In this case, if the spouse with 40% ownership pays 50% of the installment, they may only deduct up to their 40% ownership; the excess is not considered intended for the acquisition of their undivided share. For the spouse with 60% ownership to deduct that percentage, they should bear 60% of the loan payments.
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