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The taxpayer asks whether they can continue to deduct the installments of a new mortgage loan after having subrogated a previous one and being considered for a new substitution. The DGT responds that the novation or substitution of loans does not exhaust the right to the deduction, provided that the new loan is intended to amortize the previous one.
Question posed: Whether, after performing the second restructuring operation under study, the taxpayer will have the same right to deduct the amounts that they amortize or satisfy by virtue of the resulting form of indebtedness.
The substitution, novation, or extension of a loan does not conclude the financing process nor exhaust the possibility of applying the deduction. The installments of the new loan shall entitle the taxpayer to the deduction in the proportional part attributable to the amortization of previous loans intended for the residence. However, the proportional part of the annuities corresponding to an increase in the principal intended for purposes other than the acquisition of the residence shall not be deductible. The loss of the right would occur if a debt cancellation takes place followed by the subsequent obtaining of credit without a connection between both operations.
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