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A taxpayer inquired whether they could continue to claim the tax deduction for investment in their principal residence after cancelling their current mortgage and taking out a new one as the sole borrower. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not extinguish the right to the deduction, provided the new credit is used to repay the previous one.
Cuestión planteada Si a partir de dicho cambio puede seguir practicando la deducción por inversión en vivienda habitual y porcentaje de aplicación de la misma.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción, siempre que el nuevo préstamo se destine efectivamente a la amortización del anterior. Si la cancelación y la nueva contratación son simultáneas, tanto los gastos de cancelación del préstamo originario como los de constitución del nuevo son deducibles. En el caso de que la contribuyente pase de ser deudora solidaria a única prestataria sin incrementar el capital pendiente, podrá deducirse el 100% de las cantidades que personalmente satisfaga.
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