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The taxpayer asks whether, after dissolving a co-ownership arrangement and becoming the sole owner of their home, they can continue to deduct the full amount of the original loan instalments. The Tax Agency responds that this is possible provided the requirements of the transitional regime are met and the replacement of the loan is linked to the repayment of the previous one.
Cuestión planteada Si, a partir de la extinción del condominio, adquiriendo el otro 50 por ciento indiviso de la vivienda, tiene derecho a practicar la deducción por la totalidad de las cantidades que satisfaga por el préstamo originario de 2003, aunque formalmente este siga a nombre de los dos deudores iniciales. Posibilidad de seguir teniendo derecho a practicar la deducción tras sustituir el préstamo.
Tras la extinción de un condominio, el nuevo propietario único puede deducirse el 100% de las cantidades del préstamo si el excomunero hubiera podido seguir aplicando la deducción antes de la extinción. La deducción por la parte adquirida tiene como límite el importe que el excomunero habría tenido derecho a deducirse. Asimismo, la sustitución o novación de un préstamo no agota el derecho a la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. Si el nuevo préstamo aumenta el principal para otros fines, ese incremento no será deducible.
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