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A taxpayer asks whether a home loan payment can be deducted since the property belongs to their mother. The DGT responds that this is not possible due to the lack of ownership requirement.
Cuestión planteada Saber si tiene derecho a aplicar la dedución por inversión en vivienda habitual.
Para aplicar la deducción por inversión en vivienda habitual bajo el régimen transitorio, el contribuyente debe cumplir dos requisitos: adquirir la vivienda (al menos una parte indivisa de su pleno dominio) y que esta sea su residencia habitual. Dado que el consultante no es titular de la vivienda, no puede aplicar la deducción aunque pague el préstamo hipotecario.
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