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A taxpayer sought clarification on whether they could continue claiming the deduction for investment in their principal residence after replacing their original mortgage with a new interest-free family loan. The Directorate General for Tax (DGT) ruled that this is permissible, provided the new loan is used to repay the previous one and all legal requirements are met.
Cuestión planteada A. Posibilidad de seguir deduciéndose por adquisición de vivienda habitual por las cantidades que mensualmente satisfaga por amortización del nuevo préstamo, así como por los gastos ocasionados por la subrogación y cancelación de hipoteca. Cómo debe justificar el nuevo préstamo.
La sustitución de un préstamo por otro no agota el derecho a la deducción por inversión en vivienda habitual, ya que solo modifica las condiciones de financiación. Las cuotas y gastos del nuevo préstamo dan derecho a deducción en la parte proporcional destinada a amortizar el préstamo originario. Para el préstamo familiar, se debe acreditar la conexión con el prestamista, el destino vinculado a la vivienda y la justificación de su devolución. Respecto al préstamo entre particulares, está exento de Impuesto sobre Transmisiones Patrimoniales, pero el prestatario debe presentar la declaración alegando dicha exención.
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