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The inquirer asks whether they can continue to deduct instalments from a new loan following the novation, subrogation, or replacement of their original mortgage for their main residence. The Directorate General for Tax (DGT) responds that these operations do not exhaust the right to the deduction, provided that 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, incluso con ampliación del principal, no concluye el proceso de financiación ni agota la deducción. Las cuotas del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la vivienda. Si hay ampliación de principal, solo será deducible la parte destinada a cubrir los costes de cancelación del préstamo primigenio. No será deducible la parte del incremento destinada a otros fines ajenos a la adquisición de la vivienda.
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