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A taxpayer inquired whether they could claim the deduction for investment in their main residence on 100% of mortgage repayments after being awarded full ownership of the property during the liquidation of community property, despite remaining a joint borrower alongside their ex-spouse. The Directorate General for Taxes (DGT) ruled that this is possible, provided the requirements of the transitional regime are met and the deduction does not exceed the limit that would have applied to the former co-owner.
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 ha consolidado previamente y la vivienda es residencia habitual. Para la parte adquirida tras la extinción del condominio (post-2012), el contribuyente podrá deducirse el 100% de las cantidades satisfechas por el préstamo si el ex cónyuge hubiera tenido derecho a la deducción y no se le hubiera agotado el límite. Dicha deducción tendrá como tope el importe que el ex propietario habría podido deducirse si la extinción del condominio no hubiera ocurrido.
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