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A taxpayer who is the sole owner of a property but shares the mortgage with their parents as joint and several borrowers asks whether they can deduct 100% of the payments. The DGT rules that the full amount may only be deducted if it is proven that the other borrowers lent their shares of the loan to the taxpayer and that the taxpayer subsequently reimburses them.
Cuestión planteada Posibilidad por parte del consultante de practicar la deducción por inversión en vivienda habitual en función de la totalidad de los pagos que efectúa vinculados con el préstamo hipotecario, procedentes el 100% de sus propios ingresos, dado que los realiza en calidad de único propietario de la vivienda, y no solo en función de un tercio de dichos pagos conforme con la participación solidaria con la que figura en el préstamo, el 33,33%.
Al existir prestatarios solidarios, se entiende jurídicamente que las cuotas se pagan por partes iguales, independientemente de quién aporte los fondos. Para deducirse la parte de los otros prestatarios (66,66%), el contribuyente debe acreditar que estos le prestaron su parte del capital y que él les devuelve la deuda mediante pagos que reduzcan dicho préstamo personal. Sin esta acreditación de préstamo y devolución, solo podrá deducirse su tercio correspondiente (33,33%).
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