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The consultant asks whether extending a mortgage to buy land causes loss of the habitual residence deduction. The DGT states that the deduction can continue for the proportional part of the loan allocated to the original mortgage repayment.
Cuestión planteada Si tras realizar la operación de ampliación de capital del préstamo hipotecario original puede seguir deduciéndose por la parte proporcional no ampliada o si, por el contrario, pierde el derecho a deducir en vivienda habitual.
La novación o ampliación de un préstamo no agota el derecho a la deducción si el préstamo resultante se dedica a la amortización del anterior. Se podrá deducir la parte proporcional de las cuotas atribuible al préstamo originario destinado a la vivienda. No será deducible la parte del incremento del principal destinada a otros fines, como la compra de un terreno o reformas. Si la ampliación se usa para cubrir costes de cancelación del préstamo primigenio, también será objeto de deducción.
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