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The inquirer asks which part of the instalments for an extended loan can be deducted as an investment in a main residence and how to calculate the acquisition value of an inherited property that has been sold. The DGT rules that only the proportional part of the instalment financing the acquisition of the home is deductible and explains how to determine the acquisition value of inherited assets.
Cuestión planteada A. Cuál es la cantidad que debe hacer constar como base de deducción por la deducción por inversión en vivienda habitual, la cuantía que consta en el borrador, el 100% de lo satisfecho, por intereses y amortización, o únicamente la parte que proporcionablemente se corresponda con la parte empleada para adquirir la vivienda, y como se determina este porcentaje.
En préstamos ampliados, solo darán derecho a la deducción por inversión en vivienda habitual las anualidades (amortización e intereses) en la parte proporcional que del total capital obtenido se destine exclusivamente a financiar la adquisición de la vivienda. No se integrará en la base de deducción la parte de las anualidades correspondiente al incremento del principal derivado de la ampliación si su finalidad es distinta a la adquisición de la vivienda. Para inmuebles heredados, el valor de adquisición es el valor declarado en el Impuesto sobre Sucesiones más la parte del impuesto pagada y los gastos imputables, en la parte proporcional de la herencia.
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