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The taxpayer asks whether replacing an existing mortgage (for which they already claim the deduction) with a new one for a higher amount preserves their right to the deduction. The DGT rules that the right is maintained for the portion of the new loan used to repay the previous debt, but not for any excess funds used for other purposes.
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, incluso con ampliación de capital, no agota el derecho a la deducción si el préstamo resultante se dedica efectivamente a la amortización del anterior. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. El incremento del principal destinado a financiar conceptos distintos a la adquisición de la vivienda no será susceptible de deducción. No se mantiene el derecho si se produce una cancelación de la deuda y una posterior obtención de crédito sin conexión entre ambas operaciones.
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