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The applicant inquired whether they could make early repayments intended solely to cancel the portion of a loan financing assets other than their main residence. The Directorate-General for Tax (DGT) ruled that it is not possible to individualise payments for specific assets within a single loan.
Cuestión planteada Posibilidad de considerar cada anualidad, o amortización parcial anticipada, destinada exclusivamente a amortizar una o algunas de las cosas que financia el préstamo, pudiendo llegar hasta la total amortización de dichas cosa. En particular, afectarlo al conjunto de bienes financiados distintos a la vivienda habitual, permitiendo considerar así la totalidad de su cuantía no integrable en la base de la deducción por inversión en vivienda; y, una vez amortizada aquellos bienes, considerar que las anualidades pendientes de vencimiento son destinadas íntegramente a amortizar la vivienda habitual que el préstamo también financia.
En un contrato de préstamo con un único deudor y acreedor, no es posible evaluar el montante de deuda respecto de cada bien financiado. Cada pago realizado cubre una parte alícuota de cada bien financiado, por lo que no se puede atribuir una anualidad o amortización a la reducción de la deuda de un bien concreto. Por tanto, cada amortización debe integrarse en la deducción por inversión en vivienda de forma proporcional al importe pendiente de amortizar de la vivienda en cada momento.
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