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The taxpayer asks whether, upon subrogating their mortgage and increasing the principal to cover cancellation fees, they maintain the right to the deduction for investment in their primary residence. The DGT responds that the modification of financing conditions does not exhaust the right to the deduction, provided that the new loan is used to amortize the previous one.
Question posed: Whether, after performing the restructuring and increase operation under study, the resulting form of indebtedness will grant the same right to deduct the amounts that are amortized or satisfied by the taxpayer.
The novation, subrogation, or substitution of a loan, even with an increase in principal, does not conclude the financing process nor exhaust the deduction. The installments of the new loan entitle the taxpayer to a deduction in the proportional part attributable to the amortization of the original loan. If the increase in principal is strictly intended to cover the cancellation costs of the original loan, it shall also be subject to deduction. The portion of the increase intended for purposes other than the acquisition of the dwelling shall not be deductible.
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