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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.
Question posed: Whether, after performing the restructuring operation through the cancellation and new contracting of a loan, the right to apply the deduction will be maintained for the amounts that are amortized or satisfied by the new loan. Whether the expenses generated by the operation are deductible.
The novation, subrogation, or substitution of a loan does not exhaust the possibilities of applying the deduction, provided that the new loan is intended to amortize the previous one. In cases of successive and linked substitutions, such as the use of family financing to release the registry burden before contracting a new mortgage, continuity in the investment is considered to exist. The costs of establishing the new loan and canceling the previous one are deductible if this direct concatenation exists. The right is not maintained if the cancellation and the new contracting occur at different and indeterminate times without a direct connection.
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