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V1335-18 22 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Only the portion of the loan corresponding to the outstanding capital of the pre-2013 home acquisition is deductible

A taxpayer inquired whether they could continue to claim the deduction for investment in their primary residence after acquiring their ex-spouse's share and refinancing the mortgage. The Directorate General for Taxes (DGT) ruled that the new acquisition does not entitle the taxpayer to a deduction; however, the right to the deduction is maintained for the portion of the loan that finances the original acquisition made prior to 2013.

The question raised

Cuestión planteada Si podrá seguir practicando la deducción por inversión en vivienda habitual en función de las cantidades que por la amortización del nuevo préstamo satisfaga únicamente en la parte que se corresponda con el principal pendiente de amortizar del préstamo primigenio en el momento de su cancelación.

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