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A taxpayer inquired whether they could deduct loan amortisation payments after being awarded an undivided share of a property that was already their habitual residence. The Directorate General for Taxes (DGT) ruled that the new acquisition does not qualify for the deduction as it occurred after 2013, although the deduction may be maintained for the portion originally acquired in 2009.
Cuestión planteada Si el consultante, que adquiere la indicada parte indivisa, puede practicar la deducción en función de las cantidades que satisfaga por la amortización de la totalidad del préstamo al constituirse en el único deudor y propietario.
La adquisición de una nueva parte indivisa de una vivienda realizada con posterioridad al 31 de diciembre de 2012 no permite acceder al régimen transitorio de la deducción por inversión en vivienda habitual. Por tanto, no es posible deducir las cantidades satisfechas por la amortización de la parte del préstamo que correspondía a la parte de la vivienda adquirida en esa nueva operación. Solo se mantiene el derecho a la deducción por las cantidades vinculadas a la parte indivisa adquirida originalmente antes de 2013, siempre que se cumplan los requisitos legales.
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