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A former spouse who has use of the property and pays 100% of the mortgage has enquired whether they can deduct the full amount of these payments. The Directorate General for Taxes (DGT) has ruled that only the portion proportional to their percentage of ownership may be deducted.
Cuestión planteada Posibilidad, por parte del cónyuge al que se le asigna el uso y disfrute de la vivienda, de practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades que destina a amortizar el 100 por ciento del préstamo.
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