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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.
Cuestión planteada Porcentaje de la cuantía satisfecha por la amortización por el cual cada uno de los cónyuges puede practicar la deducción, si el 50% cada uno, 7.200 euros, o el cónyuge A el 60% (8.640 euros) y el B el 40% (5.760 euros), en función de su respectiva participación indivisa en la vivienda.
Cada cónyuge tiene derecho a la deducción en función de las cantidades que satisfaga con sus fondos privativos para cubrir la parte indivisa que adquiere. Si los cónyuges son prestatarios solidarios, se entiende que pagan las cuotas por partes iguales. En este caso, si el cónyuge con 40% de titularidad paga el 50% de la cuota, solo podrá deducirse hasta alcanzar su 40% de propiedad; el exceso no se considera destinado a la adquisición de su parte indivisa. Para que el cónyuge con 60% pueda deducirse ese porcentaje, debería hacerse cargo del 60% de los pagos del préstamo.
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