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The taxpayer asks whether changing the conditions of their mortgage loan (novation, subrogation, or substitution) maintains the right to the deduction for investment in the primary residence. The DGT responds that these operations do not exhaust the possibility of applying 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 substitution of a loan does not conclude the financing process nor exhaust the right to the deduction. The installments of the new loan entitle the taxpayer to the deduction in the proportional part attributable to the amortization of the original loan intended for the residence. If there is an increase in the principal, only the portion intended to cover the cancellation costs of the original loan shall be deductible. The proportional part intended to finance other concepts unrelated to the acquisition of the residence shall not be deductible.
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