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A taxpayer married under the community property regime asks whether both spouses can claim tax relief for investment in their main residence by using community funds to repay a mortgage acquired prior to marriage. The Directorate General for Taxes (DGT) rules that ownership is allocated according to contributions and that the right to the deduction depends on meeting the requirements of the transitional regime.
Cuestión planteada Posibilidad por parte de cada uno de los cónyuges, a partir de haber contraído matrimonio en gananciales en 2013, de practicar la deducción por inversión en vivienda habitual en función, cada uno, del 50 por ciento de los fondos gananciales destinados a amortizar el endeudamiento adquirido por su adquisición de soltero por el consultante; teniendo en consideración la supresión de la deducción y el régimen transitorio introducido por la Ley 16/2012 a partir del ejercicio 2013.
La titularidad de la vivienda en gananciales se determina por la proporción de las aportaciones de cada cónyuge y de la sociedad. Los pagos con fondos gananciales para amortizar la deuda se imputan al 50% a cada cónyuge. El titular originario solo podrá computar el 50% de esos pagos gananciales para su deducción. El cónyuge que adquiere propiedad a partir de 2013 no tendrá derecho a la deducción porque la misma fue suprimida.
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