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A taxpayer asked whether she could claim the deduction for investment in her primary residence for the full amount of mortgage payments, despite being a joint borrower alongside her mother, while being the sole owner. The DGT ruled that, as joint and several borrowers, mortgage instalments are legally understood to be paid in equal shares, unless it can be proven that the other borrower lent their portion to the holder.
Cuestión planteada Posibilidad por parte de la consultante de aplicar la deducción por inversión en vivienda habitual al 100%, en función de la totalidad de los pagos que efectúa vinculados con el préstamo hipotecario, dado que los realiza en calidad de único propietario de la vivienda.
Para deducir la totalidad de los pagos de un préstamo donde hay prestatarios solidarios, el contribuyente debe acreditar que el otro prestatario le entregó en préstamo la cuantía necesaria para completar la financiación. Dicha acreditación debe incluir el pacto de devolución con el mismo tipo de interés que el de la entidad y la cobertura de los gastos inherentes. Si no se acredita este préstamo entre particulares, la deducción solo podrá aplicarse por la parte que directamente le corresponde como prestataria.
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