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A taxpayer inquired whether they could claim the deduction for investment in their primary residence on the total amount of mortgage instalments paid, despite only owning 50% of the property. The Directorate General for Tax (DGT) ruled that the deduction is limited to the proportional share corresponding to their percentage of ownership.
Cuestión planteada Al indicar la disposición transitoria decimoctava de la Ley del IRPF que la deducción se practicará en función de las "cantidades satisfechas", posibilidad, por parte del consultante, de practicar la deducción en función de la totalidad de las cantidades que destina a amortizar el 100% del préstamo que grava su vivienda habitual y no únicamente en función del 50% que le correspondería en virtud de su participación en el préstamo y de su porcentaje de propiedad de la vivienda.
La deducción por inversión en vivienda habitual se aplica sobre las cantidades satisfechas en la parte proporcional que del capital prestado se haya destinado por cada prestatario a la adquisición de su respectiva parte indivisa de propiedad. Si un prestatario solidario paga más de la mitad de las cuotas, solo podrá deducirse hasta el porcentaje que le corresponde según su propiedad (en este caso, el 50%). El exceso pagado se considera un préstamo o donación a favor del otro copropietario.
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