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The taxpayer asks whether they can continue to claim a deduction for mortgage amortisation on their main residence following the death of their spouse, which resulted in the property being split between them (as usufructuary) and their son (as bare owner). The DGT rules that the deduction may be maintained provided the split in ownership was involuntary and the property remains the residence of the family unit.
Cuestión planteada Posibilidad del consultante de practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades que desde el fallecimiento de su cónyuge viene satisfaciendo por la amortización del 100% del préstamo, al desmembrase el pleno dominio que ostentaba el fallecido entre él y el hijo de ambos considerando a su vez, la situación de familia monoparental.
Aunque la regla general exige el pleno dominio para la deducción, se reconoce el derecho a aplicarla cuando la desmembración del dominio ocurre por el fallecimiento de un cónyuge y la vivienda sigue siendo la residencia habitual de la unidad familiar. Para ello, debe haber existido una adquisición previa en plena propiedad por los cónyuges. El contribuyente podrá seguir aplicando la deducción bajo el régimen transitorio si ya la practicaba antes de 2013.
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