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The taxpayer asks whether they can continue to deduct the installments of a new loan after restructuring their current mortgage. The DGT responds that the novation or replacement of loans 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 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 replacement of a loan does not conclude the financing process nor exhaust the possibility of applying 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 intended for the residence. If there is an increase in the principal, only the portion intended to cover the cancellation costs of the original loan shall be deductible. The deduction is not permitted if the debt is canceled and a new credit is obtained without a connection between the two.
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