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The applicant asks whether they can continue to claim a tax deduction for investment in their main residence after cancelling a mortgage loan and replacing it with one from a family member. The Directorate General for Tax (DGT) rules that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración en estudio, por la resultante forma de endeudamiento tendrá el mismo derecho a deducir por las cuantías que por él amortice o satisfaga.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cuotas del nuevo préstamo dan derecho a deducción en la parte proporcional que sea atribuible a la amortización del préstamo originario destinado a la vivienda. No será deducible la parte proporcional de las anualidades que corresponda a un incremento del principal destinado a otros fines. Si se cancela la deuda y se obtiene un nuevo crédito sin conexión entre ambos, se perdería el derecho a la deducción.
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