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A taxpayer who previously claimed the deduction based on 66% ownership of a property acquired before 2013 seeks clarification on whether they can continue to do so following a dissolution of co-ownership and a mortgage novation. The Directorate General of Taxes (DGT) rules that the taxpayer may continue to deduct the proportional part linked to the property acquired before 2013, provided the new loan is used to repay the previous one.
Cuestión planteada Si tras el cambio de las condiciones hipotecarias podrá seguir practicando la deducción por inversión en vivienda habitual, y en qué porcentaje y condiciones.
La deducción por inversión en vivienda habitual se mantiene para las cantidades vinculadas a la parte indivisa adquirida antes de 2013, siempre que se cumplan los requisitos legales. La novación o sustitución de un préstamo no agota el derecho a la deducción si el nuevo préstamo se destina efectivamente a la amortización del préstamo originario. Solo serán deducibles las anualidades en la parte proporcional que corresponda al capital del préstamo primigenio atribuible al contribuyente. No será deducible la parte del nuevo préstamo que corresponda a un incremento del principal o a la parte de la propiedad adquirida con posterioridad a 2012.
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