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A taxpayer inquired whether switching banks by cancelling an existing mortgage and taking out a new one would result in the loss of the tax deduction for investment in their main residence. The Directorate General for Tax (DGT) ruled that if the cancellation and the new contract are executed as a single transaction, the right to the deduction is maintained for the instalments paid.
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 por otro no agota las posibilidades de practicar la deducción, siempre que el nuevo préstamo se dedique a la amortización del anterior. Para no perder el derecho, la cancelación del préstamo originario y la firma del nuevo contrato deben producirse de forma simultánea. Las anualidades del nuevo préstamo serán deducibles en la parte proporcional atribuible a la amortización del préstamo destinado a la vivienda. Si existe un incremento del principal destinado a otros fines, esa parte no será deducible.
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