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A spouse asks whether they can deduct the entirety of the mortgage payments for the primary residence, given that they pay 100% of the installments. The DGT responds that only the portion proportional to their ownership may be deducted, limited to 50% of the payments made.
Question posed: Possibility, on the part of one of the spouses, of applying the deduction based on the totality of the amounts satisfied, which are intended to amortize 100 percent of the loan encumbering the property, and not solely based on the 50 percent that would correspond to them by virtue of their participation in the loan and their ownership percentage of the property.
The deduction for investment in the primary residence applies to the proportion of the borrowed capital that each borrower has allocated to the acquisition of their respective ownership share. If a joint borrower pays more than half of the installments, they may only deduct up to the percentage corresponding to their ownership share (in this case, 50%). The excess paid is considered a loan or a gift in favor of the other co-owner.
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