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The consultant asks whether they can continue claiming the home investment deduction after cancelling their old mortgage and taking out a new one with a different lender and minor principal increase. The DGT responds that if cancellation and the new loan are carried out simultaneously, the right to deduction remains on the portion of the loan allocated to the home.
Question posed: Whether, after performing the restructuring operation through the cancellation and new contracting of a loan, the same right to deduction will be maintained for the amounts it amortizes or satisfies. Whether the expenses generated by the operation are deductible.
The novation, subrogation, or substitution of a loan, including an extension, does not exhaust the right to deduction if the new loan is intended to amortize the previous one. The installments and interest of the new loan are deductible in the proportional part attributable to the amortization of the original loan. If the extension of the principal is intended to cover the cancellation costs of the original loan, it shall also be subject to deduction. However, the part of the new principal intended for other purposes unrelated to the acquisition of the dwelling shall not be deductible.
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