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The applicant asks whether they can continue to claim a tax deduction for investment in their main residence after repaying their current loan and taking out a new one to finance the transaction. The Directorate General for Tax (DGT) responds that the replacement or novation of a loan does not exhaust the right to the deduction, provided that the new loan is used to amortise the previous one.
Cuestión planteada Si, tras realizar la operación de 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 con el cambio de financiación.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cuotas del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. Si se amplía el principal para cubrir gastos de cancelación y formalización del nuevo préstamo, dicha parte también es deducible. No será deducible la parte del nuevo principal destinada a otros fines ajenos a la adquisición de la vivienda.
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