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A taxpayer wishes to repay part of their main residence mortgage using an interest-free loan from their father. The DGT rules that this does not prevent the continued application of the tax deduction, provided there is a direct link between both loans and the new capital is used to amortise the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, por la resultante forma de endeudamiento tendrá similar derecho a deducir. Tanto por las cuantías que satisfaga vinculadas a la amortización del hipotecario como a la amortización del privativo familiar. Si el figurar en la cuenta bancaria de su padre es un inconveniente para formalizar el préstamo. Si el préstamo sin intereses supondrá algún tipo de carga fiscal para el prestamista.
La sustitución o novación de un préstamo no agota el derecho a la deducción por inversión en vivienda habitual, siempre que el nuevo préstamo se destine a la amortización del anterior. La deducción se aplicará sobre las cantidades satisfechas por el nuevo préstamo en la parte proporcional atribuible a la amortización del préstamo originario. Es irrelevante que el préstamo sea de un familiar o que el contribuyente sea cotitular de la cuenta del prestamista. Para mantener el derecho, debe existir una sucesión directa o concatenación entre la cancelación del préstamo viejo y la obtención del nuevo, evitando periodos de deuda sin conexión.
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