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A taxpayer wishes to cancel their current mortgage by taking out a personal loan for lower monthly payments. The DGT confirms that the deduction can continue as long as the new loan is used to pay off the existing one.
Question posed: Possibility of continuing to claim the deduction for investment in the primary residence for the amounts paid for the amortization of the new loan.
The substitution of one loan for another does not exhaust the right to deduction, as it only modifies the financing conditions. The amounts paid under the new loan shall entitle the taxpayer to a deduction in the proportional part attributable to the original loan intended for the dwelling. It is required that there be direct continuity and that the new credit be effectively used for the amortization of the previous one. The taxpayer must prove the connection with the lender, the purpose linked to the dwelling, and the justification of its repayment.
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