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A taxpayer asks whether they can deduct the full amount of mortgage payments on their primary residence even if they own only 50% after their spouse's death. The DGT responds that the deduction is tied to ownership and can only be claimed for the proportion corresponding to the percentage of property ownership held.
Cuestión planteada Posibilidad del consultante de practicar la deducción por inversión en vivienda habitual en función de la totalidad de las cantidades que desde el fallecimiento de su cónyuge viene satisfaciendo por la amortización del 100% del préstamo, y no limitada al 50 por ciento del pleno dominio que ostenta sobre la misma. En su defecto posibilidad de aplicar la deducción por los hijos herederos.
El beneficio fiscal por inversión en vivienda habitual está ligado a la titularidad del pleno dominio del inmueble. Cuando se adquiere en proindiviso, cada contribuyente tiene derecho a la deducción en función de la parte alícuota que le corresponde del préstamo, siempre que esta se corresponda con su porcentaje de titularidad. Por tanto, el consultante solo puede deducirse las cantidades vinculadas a su parte indivisa (el 50%).
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