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A taxpayer intends to replace their mortgage with a private loan from their parents to settle the existing debt. The DGT rules that this does not interrupt the right to the tax deduction for investment in the main residence, provided the new loan is used specifically to cancel the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante sustitución del préstamo hipotecario por privado familiar, mantendrá el mismo derecho a deducir por las cuantías que por el nuevo amortice o satisfaga. Si los gastos que genere la operación son deducibles.
La sustitución de un préstamo por otro, incluso si es con un familiar, no agota las posibilidades de practicar la deducción por inversión en vivienda habitual. Para mantener el derecho, la operación de cancelación y la firma del nuevo préstamo deben producirse de forma simultánea y el nuevo capital debe destinarse a la amortización del préstamo originario. Los gastos generados por la cancelación y la constitución del nuevo préstamo serán deducibles si se realizan de forma simultánea. Respecto al ITPAJD, la constitución del préstamo y la cancelación de la hipoteca están exentas.
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