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A taxpayer inquired whether they could continue to deduct mortgage amortisation for their primary residence following the death of their spouse, in a situation where ownership has been split between them (as usufructuary) and their children (as bare owners). The DGT ruled that this is possible provided the split ownership was involuntary and the property remains the residence of the family unit.
Cuestión planteada Posibilidad del consultante de practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades que desde el fallecimiento de su cónyuge viene satisfaciendo por la amortización del 100% del préstamo, al desmembrarse el pleno dominio que ostentaba el fallecido entre él y los descendientes.
Aunque la deducción requiere la titularidad del pleno dominio, se reconoce el derecho a aplicarla cuando la desmembración del dominio (usufructo y nuda propiedad) ocurre de forma no voluntaria por el fallecimiento de un cónyuge. Para ello, la vivienda debe haber sido adquirida originalmente en plena propiedad por los cónyuges y debe seguir siendo la residencia habitual de la unidad familiar. En este supuesto, se mantiene el derecho a la deducción conforme al régimen transitorio de la LIRPF.
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