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The taxpayer sought clarification on whether they could continue claiming tax relief for investment in their main residence after replacing their original mortgage with a new personal loan. The Directorate General for Taxes (DGT) ruled that this is possible, provided the new loan is used to repay the previous one, though it noted that the establishment and cancellation of loans are exempt from other taxes.
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.
La sustitución de un préstamo por otro no agota la posibilidad de practicar la deducción, siempre que el nuevo préstamo se dedique efectivamente a la amortización del anterior. Las cuotas de amortización, intereses y gastos de constitución o cancelación del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible al préstamo originario. No obstante, si existe una cancelación de deuda y una posterior obtención de crédito sin continuidad directa, se perdería el derecho a la deducción. Respecto al ITPAJD, la constitución del préstamo y la cancelación de la hipoteca están exentas.
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