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A taxpayer asks whether, after marrying in 2017, their spouse can apply the deduction for investment in primary residence to 50% of the mortgage loan installments. The DGT responds that this is not possible because the transitional regime requires having applied the deduction in a period prior to January 1, 2013.
Question raised Having married their partner on December 27, 2017, the taxpayer asks about the impact on the application of the deduction: 50 percent of the loan installments for each spouse.
To apply the transitional regime for the deduction for investment in primary residence, it is necessary that the taxpayer had applied said deduction for the amounts paid for acquisition or construction in a period prior to January 1, 2013. As this requirement is not met, the spouse cannot apply the deduction. Likewise, if the loan installments are paid with funds from the community property regime on a separate asset, the owner can only apply the deduction for 50% of the installments.
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