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The taxpayer asks whether they can continue to claim tax relief for investment in their main residence when replacing their current mortgage with a loan from a private individual. The Directorate General for Taxes (DGT) responds that this is possible provided the new loan is used exclusively to repay the previous one and all legal requirements are met.
Cuestión planteada A. Posibilidad de seguir practicando la deducción por inversión en vivienda habitual por las cantidades que satisfaga por la amortización del nuevo préstamo. En caso afirmativo, si, además, puede practicarla también en función de los gastos globales ocasionados en la cancelación y constitución de uno y otro préstamo, respectivamente. Si la formalización del nuevo préstamo debe formularse de alguna forma específica para poder mantener el derecho a practicar la deducción por su amortización. Requisitos tributarios.
La sustitución de un préstamo por otro no agota el derecho a la deducción, pues solo modifica las condiciones de financiación, siempre que el nuevo capital se use para amortizar el préstamo original destinado a la vivienda. Las cuotas, intereses y gastos de cancelación del préstamo anterior (incluida la cancelación registral) dan derecho a la deducción. No se permite la deducción si existe una ruptura de continuidad entre la cancelación de la deuda y la obtención del nuevo crédito.
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