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V1745-22 22 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Deduction for main residence investment may be maintained after dissolution of co-ownership and loan restructuring, subject to requirements

A taxpayer inquired about the percentage of new mortgage instalments deductible after dissolving a co-ownership agreement and acquiring 100% ownership of their main residence. The Directorate General for Taxes (DGT) ruled that the taxpayer may deduct both their original share and the newly acquired portion, subject to specific limits and requirements.

The question raised

Cuestión planteada Porcentaje que, sobre las cantidades que satisface sobre el nuevo préstamo hipotecario, tiene derecho a practicar la deducción. En concreto si tiene derecho a practicarla en la proporción que representa el principal pendiente de amortizar del precedente hipotecario sobre el principal del nuevo, esto es, un 65,72% (144.592,26 / 220.000,00).

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