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A taxpayer inquired whether, following a divorce, they could deduct 100% of the mortgage payments for their main residence or only 50%. The DGT ruled that the total amount paid may be deducted, provided the requirements of the transitional regime are met.
Cuestión planteada A. Si, a partir de la sentencia de divorcio, podía haber practicado, en cada año, la deducción en función de la totalidad de las cantidades satisfechas por el 100% del préstamo, aunque en él figuraban ambos adquirentes como prestatarios, o si, por esa circunstancia, solo podía practicarla por la mitad de las cuantías que satisfacía. En particular, cuantías que puede considerar en la formación de la base de deducción por el ejercicio 2021: 3.943,45 euros, 2.088,70 euros o ambas cuantías.
Para la parte de la vivienda adquirida antes de 2013, se aplica el régimen transitorio si se cumplieron los requisitos de deducción previos. Respecto a la parte adquirida tras la extinción del condominio (divorcio), el contribuyente puede deducirse el 100% de las cantidades satisfechas por el préstamo, siempre que el excónyuge hubiera podido seguir deduciendo su parte y no se hubiera agotado su derecho. El límite de esta deducción es el importe que el excónyuge habría tenido derecho a deducirse si no se hubiera producido la extinción.
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