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A taxpayer has enquired whether they can deduct the full mortgage payments for a property they no longer inhabit following a divorce, but of which they remain a co-owner. The Directorate General for Taxes (DGT) has ruled that only the portion corresponding to their percentage of ownership may be deducted.
Cuestión planteada A. Posibilidad de practicar la deducción por inversión en vivienda habitual por la totalidad de las cantidades satisfechas por el préstamo y no tan solo en función del porcentaje de propiedad que tiene sobre la que fue su vivienda habitual.
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