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A taxpayer claiming the home ownership investment deduction asks whether this right is preserved when switching banks by cancelling the existing loan and taking out a new one. The DGT states that if the operation is carried out simultaneously, the right to the deduction is not lost for amounts repaid or settled.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción, siempre que el préstamo resultante se dedique efectivamente a la amortización del anterior. Si la cancelación y la firma del nuevo contrato se producen de forma simultánea, se mantiene el derecho a la deducción por las cuantías que se satisfagan. No será deducible la parte proporcional de las anualidades que corresponda a un incremento del principal destinado a fines distintos a la adquisición de la vivienda. En caso de que la cancelación y la nueva contratación ocurran en momentos diferentes y sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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