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A taxpayer asked whether they could continue claiming the deduction for their primary residence after cancelling their mortgage and taking out a new one, having used temporary family financing between the operations. The DGT confirms that, due to a direct succession and a refinancing purpose, the deduction right is preserved.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, mantendrá el derecho a practicar la deducción por las cuantías que por nuevo amortice o satisfaga. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota la posibilidad de practicar la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. En casos de sustituciones sucesivas, como el uso de financiación familiar para liberar la carga registral antes de la nueva hipoteca, se mantiene la continuidad de la inversión si existe una adecuada concatenación entre las operaciones. Los gastos de constitución del nuevo préstamo y cancelación del anterior son deducibles si se produce esta sucesión directa.
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