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A taxpayer has enquired whether they can continue to claim a tax deduction for investment in their main residence after acquiring their former partner's share and replacing the original mortgage with a new loan. The Directorate General for Taxes (DGT) has ruled that the taxpayer may continue to deduct the instalments of the new loan, provided they are proportionally allocated to the repayment of the original loan that was eligible for the deduction.
Cuestión planteada Si podrá seguir practicando la deducción por inversión en vivienda habitual en función de las cantidades que por la amortización del nuevo préstamo satisfaga.
La sustitución de un préstamo por otro no agota el derecho a la deducción si el nuevo préstamo se destina a amortizar el anterior. Se podrán deducir las anualidades del nuevo préstamo en la parte proporcional que corresponda al capital del préstamo primigenio que era deducible. No será deducible la parte del nuevo préstamo que se destine a financiar la parte de la vivienda adquirida después de 2013. El contribuyente debe acreditar el destino de los fondos y su devolución.
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