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A taxpayer inquires whether they may continue to deduct loan installments after restructuring their current mortgage. 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 the amounts that are amortized or satisfied by the taxpayer.
The novation, subrogation, or replacement of a loan does not conclude the financing process nor exhaust the possibility of applying 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 proportional part of the annuities corresponding to the increase in principal intended for other purposes shall not be deductible. If the debt is canceled and a new credit is obtained without a connection between the two, the right to the deduction for the new financing would be lost.
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