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A taxpayer inquired whether they could make early repayments intended solely to cancel the portion of a loan financing assets other than their main residence. The Directorate General for Taxes (DGT) ruled that it is not possible to individualise debt for tax purposes.
Cuestión planteada Posibilidad de considerar cada anualidad, o amortización parcial anticipada, destinada exclusivamente a amortizar una o algunas de las cosas que financia el préstamo, pudiendo llegar hasta la total amortización de dichas cosa. En particular, afectarlo al conjunto de bienes financiados distintos a la vivienda habitual, permitiendo considerar así la totalidad de su cuantía no integrable en la base de la deducción por inversión en vivienda; y, una vez amortizada aquellos bienes, considerar que las anualidades pendientes de vencimiento son destinadas íntegramente a amortizar la vivienda habitual que el préstamo también financia.
En un préstamo con un único deudor y acreedor, no es posible atribuir el pago de una anualidad o amortización a la reducción de la deuda de bienes concretos. Cada pago cubre una parte proporcional de cada bien financiado. Por tanto, cada amortización debe integrarse en la base de la deducción por inversión en vivienda habitual de forma proporcional al importe pendiente de amortizar de la vivienda en cada momento.
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