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The taxpayer asks whether they can continue to claim the tax deduction for investment in their principal residence after replacing an original 2005 mortgage with a new one in 2015 that includes funds for renovations. The Directorate General for Tax (DGT) rules that the deduction can be applied to the proportional part of the new loan used to repay the original mortgage.
Question posed: Possibility of continuing to claim, and in what proportion, the deduction for investment in the primary residence from 2015 onwards, for the amounts intended to amortize the new loan as well as for the expenses incurred by the mortgage change; considering, furthermore, the fact that this deduction was abolished with effect from 2013.
The substitution or novation of a loan intended for the acquisition of the primary residence does not exhaust the right to the deduction, provided that the new loan is used to amortize the previous one. Only the proportional part of the annuities and expenses corresponding to the principal of the original loan shall be deductible. The portion of the increase in the principal intended to finance renovations or other purposes other than acquisition shall not be subject to deduction.
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