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A taxpayer has enquired about the procedure for claiming the deduction for investment in a principal residence following the death of their father, who had provided the loan for the purchase. The Directorate General for Taxes (DGT) indicates that the taxpayer may continue to deduct the amounts paid to those who are subsequently awarded the right of credit.
Question raised: To know how to proceed in the upcoming Personal Income Tax self-assessments until the full repayment of the loan. Various hypotheses are indicated regarding who will be the person to whom the outstanding principal of the loan to be amortized is adjudicated.
The credit right is transferred to the persons designated in the will and agreed upon in the adjudication of assets. The amounts paid to said acquirers of the credit right shall be eligible for deduction. If the debt is extinguished by confusion as the debtor is also an heir, the deduction shall be limited to the amount of Inheritance and Gift Tax corresponding to the outstanding portion of the loan.
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