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The applicant asks whether, after dissolving the co-ownership of their main residence and becoming the sole owner, they can deduct 100% of the loan amounts. The DGT rules that they may deduct both the portion previously held and the portion acquired from the former co-owner, provided the latter had claimed the deduction before 2013 and had not exhausted their entitlement.
Cuestión planteada Porcentaje que, sobre las cantidades que satisface sobre el préstamo hipotecario novado, tiene derecho a practicar la deducción, en concreto si, una vez extinguido el condominio, puede practicar la deducción por el cien por cien de estas cantidades.
Tras la extinción de un condominio, el nuevo titular único puede aplicar la deducción por la parte adquirida siempre que el excomunero hubiera practicado la deducción en un ejercicio anterior a 2013 en su porcentaje de participación. La deducción por la parte nueva tiene como límite el importe que el excomunero habría tenido derecho a deducirse si la extinción no hubiera ocurrido. Asimismo, la novación del préstamo no interrumpe el derecho a la deducción siempre que el nuevo préstamo se destine a amortizar el anterior.
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