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The consultant asks whether the right to deduct home ownership investment is preserved when cancelling an existing mortgage and taking out a new one. The DGT responds that if cancellation and new mortgage are carried out in a single transaction, the deduction right is not lost.
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. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota las posibilidades de practicar la deducción, siempre que el nuevo préstamo se destine a la amortización del anterior. Si la cancelación y la firma del nuevo contrato ocurren de forma simultánea, los gastos generados por ambas operaciones son deducibles. No obstante, la parte del nuevo principal destinada a financiar conceptos distintos a la adquisición de la vivienda no será susceptible de deducción. Si la cancelación y la nueva contratación se realizan en momentos diferentes y sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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