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A taxpayer has enquired whether they can continue to claim tax relief for investment in their main residence when taking out a new loan to repay an existing one. The Directorate General for Taxes (DGT) has ruled that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to amortise the previous one.
Cuestión planteada 1. Conocer si puede seguir aplicando la deducción por inversión en vivienda habitual en la parte proporcional del capital y los intereses abonados para la cancelación del anterior préstamo sobre la vivienda A.
La sustitución de un préstamo por otro no concluye el proceso de financiación de la inversión, sino que modifica las condiciones acordadas. Si el nuevo préstamo se destina a la amortización del anterior, las anualidades (capital e intereses) darán derecho a la deducción en la parte proporcional atribuible al préstamo originario. En caso de ampliación del principal, solo será deducible la parte destinada a cubrir los costes de cancelación del préstamo primigenio. Los gastos de cancelación del préstamo original y la parte proporcional de los gastos de constitución del nuevo préstamo también son deducibles.
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