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A taxpayer inquired whether, after acquiring full ownership of a property through the dissolution of co-ownership, they could also deduct the 50% of the loan that previously belonged to their former spouse. The Directorate General for Taxes (DGT) ruled that this is possible under specific conditions relating to transitional regimes and the prior rights of the former co-owner.
Cuestión planteada Si, una vez adjudicada íntegramente la vivienda puede practicar la deducción por inversión en vivienda habitual también en función de 50 por ciento del préstamo que le correspondía a su ex cónyuge.
Si un comunero obtiene el 100% de la vivienda por extinción de condominio, podrá deducirse el 100% de las cantidades satisfechas por el préstamo original siempre que el ex copropietario hubiera aplicado la deducción en ejercicios anteriores a 2013 por su parte y no se le hubiera agotado el derecho. La deducción se limita al importe que el ex copropietario habría tenido derecho a deducirse si la extinción no hubiera ocurrido. No será posible deducir las cantidades pagadas por la compra de la parte indivisa adquirida en 2023. Respecto a la financiación, la subrogación o novación del préstamo no impide la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior.
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