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A taxpayer who was already claiming the deduction for having acquired their home before 2013 asks whether they can continue to do so after dissolving a co-ownership and replacing their mortgage with a new one. The DGT rules that they may continue to deduct the proportional part linked to the property acquired before 2013, provided that 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, como hasta ahora.
La sustitución de un préstamo por otro no agota el derecho a la deducción si el nuevo préstamo se destina efectivamente a la amortización del anterior. Podrán deducirse las cantidades satisfechas por el nuevo préstamo en la parte proporcional que se destine a amortizar el capital del préstamo primigenio atribuible a la parte de la vivienda adquirida antes de 2013. No será deducible la parte del nuevo préstamo que corresponda a un incremento del principal. La adquisición de una nueva parte indivisa con posterioridad a 2012 no da derecho a la deducción por esa parte específica.
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