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A taxpayer has enquired whether they can continue to deduct instalments for a new family loan that replaces the original mortgage for their main residence. The Directorate General for Taxes (DGT) has ruled that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este satisfaga.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cantidades satisfechas por el nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. No será deducible la parte del nuevo principal destinada a financiar conceptos distintos a la adquisición de la vivienda. Para mantener el derecho, la cancelación del primero debe producirse con parte o todo el principal del nuevo en el mismo acto.
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