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The inquirer asks whether they can continue to claim tax relief for investment in their main residence after changing their mortgage terms. The Directorate General for Tax (DGT) responds that the subrogation or replacement of a loan 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 for the amortization of the principal and interest of the new loan, as well as for the expenses incurred by the change of loan.
The subrogation or substitution of a loan does not imply the conclusion of the financing process nor the exhaustion of deduction possibilities, as it only modifies the agreed conditions. The amortization installments, interest, and expenses (such as notary or registry cancellation fees) of the new loan entitle the taxpayer to the deduction in the proportional part attributable to the dwelling acquired before 2013. However, if the debt is cancelled and a new credit is obtained without continuity between both, the right to the deduction for the new financing would be lost.
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