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A taxpayer inquired whether costs arising from mortgage subrogation are deductible for the primary residence investment tax deduction. The Directorate General for Taxes (DGT) ruled that they are, provided that legal requirements are met and the transitional regime is applied.
Cuestión planteada Gastos generados con motivo de la subrogación que tienen la consideración de deducibles, a efectos de integrarlos en la base de la deducción por inversión en vivienda habitual.
Los gastos ocasionados y satisfechos vinculados a la operación de subrogación hipotecaria forman parte de la base de la deducción por inversión en vivienda habitual. Esto incluye las cantidades satisfechas por el préstamo o crédito en su constitución, vida y cancelación. Se debe respetar el límite máximo de la base de deducción y cumplir con la comprobación de la situación patrimonial establecida en el artículo 70.1 de la LIRPF.
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