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A taxpayer inquired whether they could retain the tax deduction for investment in their main residence after cancelling an existing loan and taking out a new one with a different entity. The Directorate General for Taxes (DGT) ruled that the right is preserved if the cancellation and the new contract are carried out as a single transaction.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga. Si los gastos de cancelación y nueva constitución que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota el derecho a la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. Si la operación de cancelación y la firma del nuevo contrato se realizan de forma simultánea, los gastos de cancelación y constitución serán deducibles. No obstante, la parte del nuevo préstamo destinada a financiar conceptos distintos a la adquisición de la vivienda no será susceptible de deducción. Si la cancelación y la nueva contratación ocurren en momentos diferentes sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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