En el ámbito de la deducción por inversión en vivienda habitual, una de las cuestiones que más dudas ha generado en los últimos años es qué ocurre cuando un contribuyente vende su vivienda habitual y destina parte del importe obtenido a cancelar la hipoteca que aún tenía pendiente sobre esa misma vivienda.
Durante mucho tiempo, la Administración sostuvo que esas cantidades ya no daban derecho a deducción, al considerar que la venta extinguía el derecho a seguir aplicándola. Sin embargo, el Tribunal Económico-Administrativo Central (TEAC) ha aclarado el asunto y ha establecido un criterio más favorable y uniforme para el contribuyente.
Según el TEAC, si un contribuyente vende su vivienda habitual y con el dinero obtenido cancela el préstamo que había financiado su adquisición, esas cantidades pueden seguir aplicando la deducción por inversión en vivienda habitual, siempre que se cumplan los requisitos legales y que el contribuyente tuviera reconocido el derecho a deducir por haber adquirido la vivienda antes del 1 de enero de 2013.
Lo relevante, explica el TEAC, es el destino real de los pagos: si se destinan a amortizar un préstamo vinculado directamente a la adquisición de la vivienda habitual, deben considerarse cantidades deducibles, independientemente del origen de los fondos.
Este criterio se aplica incluso en supuestos en los que la cancelación forma parte de la propia operación de compraventa, algo muy habitual cuando el comprador destina parte del precio a liquidar directamente la hipoteca del vendedor.
La doctrina del TEAC aporta seguridad jurídica y evita penalizar a quienes han financiado su vivienda mediante un préstamo hipotecario a largo plazo, permitiendo ahora que las cantidades destinadas a liquidar esa financiación sigan siendo deducibles. Es un criterio relevante que conviene tener en cuenta a la hora de planificar la venta de una vivienda habitual y la liquidación de su hipoteca.
Si necesitas ayuda, nuestro equipo está preparado para ofrecerte una solución clara, segura y adaptada a tu caso. Solicítanos información y presupuesto en los teléfonos 936 656 051 para contactar con nuestra oficina de Castelldefels o en el 933 942 600 para contactar con nuestra oficina de Barcelona.
Firmado: Rosana Acosta, socia del área fiscal en ANTEO By GEFISCAL.
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