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A taxpayer asks whether they can continue to claim the deduction for investment in their main residence after replacing an unsecured loan with a mortgage that includes formalisation costs. The 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 Posibilidad de seguir practicando la deducción a partir de 2015 por las cantidades destinadas a amortizar el nuevo préstamo, cuyo capital se incrementa por la inclusión de los gastos inherentes a su formalización; considerando, además, el hecho de haber sido suprimida con efectos de 2013 la deducción por inversión en vivienda habitual.
La sustitución de un préstamo por otro con distintas garantías y condiciones no concluye el proceso de financiación ni agota la deducción, siempre que el nuevo préstamo se dedique efectivamente a la amortización del anterior. Las cuotas e intereses del nuevo préstamo darán derecho a deducción en la parte proporcional del capital destinado a amortizar el préstamo originario, incluyendo los gastos de formalización del nuevo préstamo. Para aplicar este régimen transitorio, el contribuyente debe haber adquirido la vivienda antes de 2013 y haber practicado la deducción en periodos anteriores a esa fecha.
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