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A taxpayer who is the sole owner of a property but shares the mortgage with their parents as joint borrowers asks whether they can deduct 100% of the payments. The DGT rules that, legally, payments are deemed to be made in equal shares among the three borrowers unless proven otherwise.
Cuestión planteada Posibilidad por parte del consultante de aplicar la deducción por inversión en vivienda habitual al 100%, en función de la totalidad de los pagos que efectúa vinculados con el préstamo hipotecario, dado que los realiza en calidad de único propietario de la vivienda.
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