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A taxpayer inquired whether they could continue to claim the tax deduction for investment in their principal residence after changing lenders through subrogation or a new loan agreement. The Directorate General for Taxes (DGT) ruled that modifying financing conditions does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
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.
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 préstamo resultante dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la vivienda. Si hay ampliación del principal, solo será deducible la parte destinada a cubrir costes de cancelación del préstamo anterior; la parte destinada a otros fines no será susceptible de deducción. La pérdida del derecho ocurriría si se cancela la deuda y se obtiene un nuevo crédito sin concatenación entre ambos.
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