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A taxpayer inquired whether, following a divorce and the allocation of the family home, they could deduct 100% of mortgage payments even if both parties remain joint debtors. The Directorate General for Taxes (DGT) ruled that this is possible provided the former spouse had also applied the deduction prior to 2013 and had not exhausted their entitlement.
Cuestión planteada Si, a partir de la formalización del divorcio, puede practicar la deducción en función de las cantidades que satisface por el 100 por ciento del préstamo, aunque en el préstamo continúen ambos como prestatarios, o si, al figurar dos, ello implica que no podrá gozar en su totalidad de la deducción.
Para deducirse la parte de la vivienda adquirida tras la extinción del condominio, es necesario que el ex propietario hubiera aplicado la deducción por inversión en vivienda habitual antes de 2013 según su participación. Además, el ex cónyuge no debe haber agotado su posibilidad de seguir practicando la deducción a la fecha de la extinción. El límite de la deducción será el importe que el ex cónyuge habría tenido derecho a deducirse si la extinción no hubiera ocurrido. Si se cumplen estos requisitos y el consultante asume las cargas por convenio, podrá deducirse las cantidades que satisfaga por el 100% del préstamo.
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