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A taxpayer entitled to the home ownership investment deduction wishes to cancel their current mortgage and take out a new one financing a second property for rental. The DGT confirms that the deduction can be maintained proportionally based on the portion of the loan allocated to the primary residence, and interest on the portion allocated to rental can be deducted as rental income property expenses.
Cuestión planteada 1. Posibilidad de continuar aplicando la deducción por inversión en vivienda habitual tras la operación de cancelación y nueva contratación del préstamo hipotecario sobre su vivienda habitual.
La novación o sustitución de un préstamo, incluso con ampliación de principal, no agota el derecho a la deducción por inversión en vivienda habitual siempre que el nuevo préstamo se dedique a amortizar el anterior. Si el nuevo préstamo tiene una finalidad dual, la deducción se aplicará de forma proporcional a la parte del capital atribuible a la vivienda habitual. Por otro lado, los intereses de la parte del préstamo destinada a la vivienda de alquiler serán deducibles como gasto en los rendimientos de capital inmobiliario, con el límite de los rendimientos íntegros obtenidos.
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