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The taxpayer asks whether they can deduct mortgage loan payments and fire insurance for their current home, which is secured by a previous property currently occupied by their ex-spouse and children. The DGT rules that this depends on whether the taxpayer was already applying the deduction for that property prior to 2013 and whether the loan financed the acquisition of the current residence.
Cuestión planteada A. Si la vivienda en la que viven su ex cónyuge e hijos tiene para el consultante la consideración de vivienda habitual. En caso afirmativo, si puede practicar la deducción por inversión en vivienda habitual, por las cantidades que satisface por el préstamo hipotecario que la grava y por el seguro de incendios, asociado.
Para aplicar la deducción por inversión en vivienda habitual bajo el régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción por dicha vivienda en ejercicios anteriores. Si se cumplen estos requisitos, podrá deducirse las cantidades vinculadas al préstamo hipotecario. Las primas de un seguro de daños que cubra riesgos de incendio y otros elementos naturales sobre el bien hipotecado forman parte de la base de la deducción. Sin embargo, el seguro de incendios contratado sobre la vivienda habitual sin vínculo con financiación ajena no es deducible.
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