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The inquirer asked whether it was possible to make early repayments only on the portion of a loan used for assets other than the main residence, so that the outstanding principal would only relate to the home. The Directorate-General for Tax (DGT) responded that it is not possible to individualise the debt for each asset financed within a single loan.
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, en primer lugar, hasta la total amortización de solo dichas cosas. En particular, afectarlo al conjunto de bienes financiados distintos a la vivienda habitual, permitiendo así considerar la totalidad de ésta cuantía no integrable en la base de la deducción por inversión en vivienda habitual; y, una vez amortizada tales bienes, considerar que las siguientes anualidades que se satisfagan del préstamo se corresponderán únicamente, en su totalidad, con la amortización de la financiación obtenida para adquirir la vivienda habitual.
En un contrato de préstamo con un único deudor y acreedor, no es posible evaluar el montante de deuda respecto de las diversas cosas financiadas. Cada pago cubre una parte alícuota de cada bien financiado, por lo que no se puede atribuir una anualidad o amortización a la reducción de la deuda de un bien concreto. Por tanto, cada amortización debe integrarse en la deducción por inversión en vivienda habitual de forma proporcional al porcentaje que represente la vivienda sobre el total del préstamo.
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