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The taxpayer sought clarification on whether they could continue to claim the deduction for investment in their main residence when replacing a mortgage with a private loan. The Directorate General for Taxes (DGT) ruled that this is possible provided there is a direct continuity between both loans and the new loan is used to repay the previous one.
Question posed A. Possibility of continuing to claim the deduction for investment in the primary residence for the amounts paid for the amortization of the new loan. If affirmative, whether it can also be claimed based on the global expenses incurred in the cancellation and establishment of each loan, respectively.
The substitution of one loan for another does not exhaust the right to the deduction for investment in the primary residence, provided that the new loan is effectively used for the amortization of the previous one. The installments and costs of establishment, maintenance, and cancellation of the new loan shall entitle the taxpayer to a deduction in the proportional part attributable to the amortization of the original loan. It is necessary to prove the connection with the lender, the purpose linked to the residence, and the justification of its repayment. If there is no direct continuity between the cancellation of the debt and the obtaining of the new credit, the right to the deduction for the new financing would be lost.
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