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A married couple purchased their home through a loan that included their parents-in-law as joint borrowers. They are inquiring whether they can claim a 50% deduction on each instalment paid, despite the loan involving four people.
Cuestión planteada Posibilidad por parte del consultante y su cónyuge de practicar la deducción por inversión en vivienda habitual en función de la totalidad de los pagos que efectúan vinculados con el préstamo hipotecario (50 por ciento cada uno).
Al existir prestatarios solidarios no adquirentes, se entiende que las cuotas se pagan por partes iguales entre los cuatro. Para que los adquirentes deduzcan el 50% de la cuota, deben acreditar que los otros dos prestatarios les prestaron su parte del capital para la compra. Esta acreditación requiere demostrar que los fondos se usaron para la vivienda y pactar su devolución con intereses similares a los de la entidad. Si se cumple esto, podrán deducir tanto su parte del préstamo como las cantidades pagadas para reducir la deuda con los otros prestatarios.
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