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A taxpayer has enquired whether they can deduct 100% of mortgage loan instalments after being awarded sole ownership of their home following a divorce. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements of the transitional regime are met and the limits regarding the portion previously owned by the former spouse are respected.
Cuestión planteada Si, a partir de la sentencia de divorcio, puede practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades que satisfaga por el 100% del préstamo, aunque en él figuren ambos adquirentes como prestatarios.
Para la parte de la vivienda adquirida antes de 2013, se puede aplicar la deducción si se practicó en ejercicios anteriores y es residencia habitual. Para la parte adquirida tras el divorcio (extinción de condominio), el contribuyente podrá deducirse el 100% de las cantidades satisfechas por el préstamo siempre que el ex cónyuge hubiera podido seguir deduciendo su parte y no se hubiera agotado su derecho. La deducción por esta nueva parte tendrá como límite el importe que el ex propietario habría tenido derecho a deducirse si la extinción no hubiera ocurrido.
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