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A taxpayer inquired whether they could continue to claim a tax deduction for investment in their main residence after acquiring the remaining half of their property and replacing the original mortgage loan. The Directorate General for Taxes (DGT) ruled that the deduction is only applicable to the proportional part linked to the ownership acquired before 2013.
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; tanto por el 50% de titularidad que adquirió en 2012 como por el otro 50% que adquiere en 2018.
La deducción por inversión en vivienda habitual se mantiene para la parte de la vivienda adquirida antes de 2013, siempre que se cumplan los requisitos legales. Al sustituir un préstamo por otro, las cantidades satisfechas por el nuevo préstamo dan derecho a deducción en la parte proporcional que se destine a amortizar el préstamo original atribuible a la parte indivisa previa a 2013. No es deducible la parte del nuevo préstamo que corresponda al incremento del principal o a la adquisición de la nueva parte indivisa realizada en 2018.
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