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V0317-23 20 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por inversión en vivienda habitual

Right to tax deduction for principal residence investment maintained when replacing one loan with another in a single transaction

A taxpayer inquired whether they could continue to claim the tax deduction for investment in their principal residence after cancelling their current mortgage to take out a new one with a different entity, switching from a variable to a fixed rate. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not exhaust the right to the deduction, provided it is carried out in a single transaction and the new loan is used to repay the previous one.

The question raised

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.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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