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A taxpayer inquired whether they could deduct the full amount of their mortgage repayments after being awarded 100% ownership of the property in a divorce, even if their former spouse remains a joint borrower. The Directorate General for Taxes (DGT) ruled that the total amounts paid using personal funds are deductible, provided the property serves as the taxpayer's habitual residence.
Cuestión planteada Derecho a practicar la deducción por inversión en vivienda habitual en función del 100% de las cuotas de amortización que, conforme al convenio regulador, viene satisfaciendo en su totalidad y no, tan solo, en función del 50% aunque continua figurando también su ex cónyuge como prestatario solidario.
Tras la sentencia de divorcio que adjudica la plena propiedad de la vivienda a un cónyuge, este podrá practicar la deducción por inversión en vivienda habitual por la totalidad de las cantidades que satisfaga con sus fondos propios para la amortización del préstamo e intereses. Esto es aplicable aunque en la escritura de préstamo sigan constando ambos cónyuges como parte prestataria. Si los pagos se realizan desde una cuenta de titularidad compartida, el contribuyente debe acreditar el carácter privativo de los fondos mediante medios de prueba válidos.
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