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A taxpayer inquired whether they could deduct 50% of mortgage depreciation for a property that became joint property after being contributed to the marital partnership. The Directorate General for Taxes (DGT) ruled that this is permissible provided the requirements were met and the deduction was claimed in periods prior to 2013.
Cuestión planteada Posibilidad por parte del consultante de practicar la deducción por inversión en vivienda habitual por las cuantías que él mismo destina a amortizar el préstamo que grava su vivienda. En caso afirmativo, si se requiere aportar algún tipo de documentación adicional a la declaración.
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