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The taxpayer asks whether they can claim the tax deduction for investment in their main residence for the full amount of their mortgage after acquiring the share of their deceased spouse. The Directorate General for Taxes (DGT) rules that this is possible if the spouse was already applying the deduction before 2013 and had not exhausted their entitlement.
Cuestión planteada Si, a partir de la extinción del condominio, adquiriendo la parte indivisa de titularidad del cónyuge, tiene derecho a practicar la deducción por la totalidad de las cantidades que satisfaga por el préstamo hipotecario que grava la vivienda, aunque formalmente este siga a nombre de los dos deudores iniciales.
Para deducir la parte adquirida tras la extinción de un condominio, el antiguo copropietario debe haber aplicado la deducción en ejercicios anteriores a 2013 por su porcentaje de participación. La deducción del nuevo titular único estará limitada al importe que el copropietario habría podido deducirse si la extinción no hubiera ocurrido. Esto requiere que el préstamo no estuviera totalmente amortizado a la fecha de la extinción.
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