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A taxpayer has enquired whether they can continue to claim tax relief for investment in their main residence after subrogating their current mortgage to a new one with better terms. The Directorate General for Taxes (DGT) has ruled that replacing one loan with another does not exhaust the right to the deduction, provided that the new loan is used to repay the previous one.
Question posed: Possibility of continuing to claim the deduction for the acquisition of a primary residence for the amounts paid monthly for principal and interest amortization of the new loan, as well as for the expenses incurred by the mortgage change.
The substitution of one loan for another with the same guarantees and conditions does not imply the conclusion of the investment financing process. The amortization installments, interest, and expenses of the new mortgage entitle the taxpayer to the deduction in the proportional part attributable to the original loan intended for the acquisition of the dwelling. However, if a debt cancellation occurs followed by the subsequent obtaining of credit without continuity between the two, the right to the deduction for the new financing would be lost.
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