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The applicant inquired whether they could continue to deduct 100% of mortgage payments following the death of their spouse, which resulted in their children inheriting the bare ownership. The Directorate General for Tax (DGT) ruled that the deduction can only be applied to the portion of the property owned in full prior to 2013.
Cuestión planteada Posibilidad de aplicar en la declaración conjunta de la unidad familiar la deducción por inversión en vivienda habitual por el 100% de las cuotas satisfechas por el préstamo hipotecario, teniendo el cuenta que el fallecimiento de su cónyuge se produce en 2013.
La deducción por inversión en vivienda habitual se mantiene para la parte del pleno dominio adquirida antes de 2013, siempre que se haya practicado la deducción anteriormente y la vivienda sea residencia habitual. No es aplicable el régimen transitorio a las cantidades correspondientes a la parte de la nuda propiedad adquirida por herencia tras el 1 de enero de 2013. Por tanto, la deducción no se puede aplicar sobre el porcentaje de titularidad que se adquiere con posterioridad a la supresión de la norma.
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