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A taxpayer who purchased their home in 2012 and will marry in 2015 under the community property regime (gananciales) inquired whether both spouses could claim the tax deduction for investment in their primary residence using community funds to repay the mortgage. The Directorate General for Tax (DGT) ruled that ownership will be held pro indiviso according to respective 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 contraer matrimonio en gananciales en 2015, 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 en 2012 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 será pro indiviso entre los cónyuges y la sociedad de gananciales en proporción a las aportaciones de cada uno. 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, siempre que cumpla el régimen transitorio. El cónyuge que adquiere propiedad tras la supresión de la deducción no tendrá derecho a aplicarla.
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