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El consultante pregunta si puede deducir los intereses de un nuevo préstamo hipotecario para un inmueble arrendado si el préstamo anterior se cancela y se sustituye por uno nuevo sin subrogación. La DGT responde que, al cancelar el préstamo original con fondos propios, se pierde la trazabilidad financiera y no se puede considerar que el nuevo capital esté invertido en la adquisición del inmueble.
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