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A taxpayer inquired whether they could continue to deduct mortgage payments after replacing their current mortgage with a new one (including an increase in the principal amount to cover renovations and expenses). The Directorate General for Taxes (DGT) ruled that modifying financing conditions does not exhaust the right to the deduction, provided all legal requirements are met.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante subrogación o cancelación y nueva contratación, por la resultante forma de endeudamiento, tendrá el mismo derecho a deducir por las cuantías que por esta amortice o satisfaga, en la parte proporcional que se corresponda con el coste de la adquisición original más los gastos relacionados solo con el cambio de financiación.
La novación, subrogación o sustitución de un préstamo, incluso con ampliación, no concluye el proceso de financiación ni agota la deducción. Las cuotas del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la vivienda. No será deducible la parte proporcional de las anualidades correspondiente al incremento del principal destinado a fines distintos a la adquisición, como reformas o mejoras. Si la cancelación y la nueva financiación ocurren sin conexión entre ambas, se perdería el derecho a la deducción para la nueva operación.
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