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A taxpayer inquired whether they could claim the deduction for investment in their main residence on 75% of loan instalments, despite being listed as a joint and several debtor for 50%. The Directorate General for Tax (DGT) ruled that the 75% deduction is only permissible if the taxpayer proves that the other co-owner lent them the necessary amount to complete their ownership share.
Cuestión planteada a) Si a partir de la entrada en vigor de la disposición transitoria decimoctava de la Ley del IRPF, aprobada por la Ley 16/2012, podría practicar la deducción por inversión en vivienda habitual en función de las cantidades que satisface por la titularidad del 75% de la propiedad de la vivienda, aunque en el préstamo con el que se financió la compra figure como deudor solidario con el otro titular, atribuyendo el 50% a cada uno.
La deducción está ligada a la titularidad del inmueble y es indiferente el modo de financiación. Al ser deudores solidarios, jurídicamente se entiende que cada uno paga el 50% de la cuota. Para deducir el 75%, el contribuyente debe acreditar que el otro copropietario le prestó la parte que le corresponde para completar su inversión. Si se acredita, podrá deducir el 50% por su parte de deuda solidaria y el otro 25% por la reducción de la deuda con el copropietario.
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