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A taxpayer inquired whether switching banks by cancelling an existing mortgage and taking out a new one preserves the right to the tax deduction for investment in the main residence, and whether the transaction costs are deductible. The Directorate General of Taxes (DGT) ruled that if the operations are carried out simultaneously, the right is maintained and the associated costs are deductible.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota las posibilidades de practicar la deducción, siempre que el nuevo préstamo se destine a la amortización del anterior. Si la cancelación y la firma del nuevo contrato se realizan en un mismo acto simultáneo, las anualidades, intereses y gastos de la operación (incluida la cancelación registral) son deducibles. No obstante, la parte proporcional de las cuotas que corresponda a un incremento del principal destinado a fines distintos a la adquisición de la vivienda no será deducible. Si la cancelación y la nueva contratación ocurren en momentos diferentes y sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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