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A taxpayer asks whether they can continue deducting mortgage payments for their primary residence if they switch banks by cancelling the existing loan and taking out a new one. The DGT responds that the right to deduction is not lost if cancellation and renewal occur in the same transaction.
Question posed: Whether, after carrying out the restructuring operation through the cancellation and new contracting of a loan, the taxpayer will have the same right to deduct the amounts that are amortized or paid under this new arrangement.
The novation, subrogation, or substitution of a loan does not exhaust the possibilities of applying the deduction, provided that the new loan is intended for the amortization of the previous one. If the cancellation and the signing of the new contract are carried out simultaneously, the annuities and expenses paid for the resulting loan shall entitle the taxpayer to a deduction in the proportional part attributable to the original loan. The proportional part of the annuities corresponding to the increase in the principal intended for other purposes unrelated to the acquisition of the dwelling shall not be deductible.
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