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The taxpayer asks whether they can continue to deduct the investment in their primary residence after restructuring their mortgage through novation or substitution. The DGT responds that the modification of financing conditions does not exhaust the right to the deduction, provided that the new loan is used to amortize the previous one.
Question posed: Whether, after performing the restructuring operation under study, the resulting form of indebtedness will grant the same right to deduct for the amounts amortized or satisfied by the taxpayer. Documentation that must be submitted to the Tax Agency in order to continue applying the deduction.
The novation, subrogation, or substitution of a loan, even with an increase in principal, does not conclude the financing process nor exhaust the deduction. The installments of the new loan entitle the taxpayer to a deduction in the proportional part attributable to the amortization of the original loan intended for the residence. The portion of the increase in principal intended for purposes other than the acquisition of the residence shall not be deductible. The deduction is lost if the debt is canceled and a new credit is obtained without a connection between the two.
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