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A taxpayer inquired whether they could deduct 100% of main residence payments in an individual tax return, given that their spouse has no income. The Directorate General of Taxes (DGT) ruled that each spouse may only deduct their respective percentage of ownership in the property and that personal allowances for descendants must be pro-rated.
Cuestión planteada A. Posibilidad por parte del consultante de practicar en el ejercicio 2012, mediante declaración individual, la deducción por inversión en vivienda habitual en función del 100% de las cantidades satisfechas vinculadas al préstamo con el cual el matrimonio financia su adquisición, al carecer su cónyuge de ingresos ni tener obligación de presentar declaración por el IRPF.
En declaración individual, cada cónyuge solo puede integrar en su base de deducción por vivienda el porcentaje de participación que ostente en la propiedad. Si optan por la declaración conjunta, podrán integrar la totalidad de las cantidades satisfechas, pero el límite máximo de la base de deducción se mantiene invariable en 9.040 euros. Asimismo, el mínimo por descendientes debe prorratearse entre los contribuyentes si ambos tienen derecho a él.
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