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A taxpayer inquired whether they could continue to claim a tax deduction for investment in their primary residence after acquiring their former partner's share and replacing the mortgage loan. The Directorate General for Taxes (DGT) ruled that the deduction is only applicable to amounts linked to the portion of the property owned prior to 2013.
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; tanto por el 50% de titularidad que adquirió en 2012 como por el otro 50% que adquiera en 2018.
La deducción por inversión en vivienda habitual solo es aplicable para la parte de la vivienda adquirida con anterioridad a 2013 bajo el régimen transitorio. La adquisición de una nueva parte indivisa en 2018 no da derecho a la deducción. Mediante la sustitución de un préstamo, se puede seguir deduciendo la parte proporcional de las cuotas que se destine a amortizar el préstamo original vinculado a la parte adquirida antes de 2013. No es deducible la parte del nuevo préstamo que corresponda al incremento del principal.
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