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A taxpayer inquired whether they could continue applying the deduction for investment in their primary residence after dissolving a co-ownership and changing their mortgage terms. The Directorate General for Taxes (DGT) ruled that the newly acquired portion of the property is not deductible; however, the portion of the new mortgage used to repay the original debt incurred before 2013 remains eligible for the deduction.
Cuestión planteada Si tras el cambio de las condiciones hipotecarias podrá seguir practicando la deducción por inversión en vivienda habitual.
La adquisición de una nueva parte indivisa de la vivienda con posterioridad a 2012 no permite aplicar el régimen transitorio de la deducción. No obstante, si se sustituye el préstamo original por uno nuevo para amortizar la deuda previa, las cantidades satisfechas por el nuevo préstamo son deducibles en la parte proporcional que se destine a cancelar el capital del préstamo primigenio atribuible a la parte adquirida antes de 2013. Si el nuevo préstamo es superior a la deuda pendiente, el exceso no será objeto de deducción. La operación debe mantener continuidad para no perder el derecho a la deducción.
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