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A taxpayer asks whether their parents can continue to claim the main residence investment deduction after replacing their mortgage with an interest-free private loan provided by the son. The DGT rules that replacing one loan with another allows the right to the deduction to be maintained, provided the requirements of the transitional regime are met.
Cuestión planteada A. Posibilidad de los padres de continuar practicando la deducción por inversión en vivienda habitual en función de las cantidades que periódicamente satisfagan por amortización por capital del nuevo préstamo concedido por el consultante.
La sustitución de un préstamo por otro no agota la posibilidad de practicar la deducción, siempre que el nuevo préstamo se destine a la amortización del anterior. Para acceder al régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción en ejercicios anteriores. En préstamos sin intereses entre particulares, la devolución del principal no genera renta para el prestamista. El préstamo está exento de ITPAJD, pero el prestatario debe presentar la declaración alegando la exención.
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