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A taxpayer inquired whether transferring a mortgage from two holders to a single holder via novation would allow for a 100% deduction of payments. The Directorate General for Taxes (DGT) ruled that this is not possible, as the deduction is limited to the undivided share of the property owned by the taxpayer.
Cuestión planteada De producirse tal novación, si el único titular resultante del préstamo hipotecario podrá deducirse en función del cien por ciento de las cantidades que satisfaga por este, o únicamente el cincuenta por ciento como hasta ahora.
La deducción por inversión en vivienda habitual se aplica sobre las cantidades satisfechas vinculadas a la parte indivisa que el contribuyente adquiere de la vivienda. La novación del préstamo para ser el único prestatario no implica la adquisición de una nueva parte indivisa sobre el inmueble. Por tanto, el porcentaje de deducción no puede incrementarse y debe mantenerse en el 50% de las cantidades satisfechas.
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