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A taxpayer has enquired whether they can continue to claim tax relief for investment in their main residence after subrogating their current mortgage to a new one with better terms. The Directorate General for Tax (DGT) has ruled that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Posibilidad de seguir deduciéndose por adquisición de vivienda habitual por las cantidades que mensualmente satisfaga por amortización por capital e intereses del nuevo préstamo, así como por los gastos ocasionados por el cambio de hipoteca. Cómo deberá declarar el nuevo préstamo hipotecario.
La sustitución de un préstamo por otro con las mismas garantías y condiciones no implica que concluya el proceso de financiación de la inversión. Las cuotas de amortización e intereses del nuevo préstamo dan derecho a la deducción en la parte proporcional atribuible al préstamo originario destinado a la adquisición de la vivienda. No obstante, si se produce una cancelación de deuda y una posterior obtención de crédito sin continuidad, se perdería el derecho a la deducción para la nueva financiación.
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