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The consultant asks whether cancelling their existing mortgage and taking out a new one without increasing the capital would result in losing the right to deduct for home purchase investment. The DGT responds that if cancellation and renewal occur simultaneously, the right to deduction is not lost.
Question posed: Whether, after carrying out the restructuring operation through cancellation and new loan contracting, the same right to deduct will be maintained for the amounts that it amortizes or satisfies.
The novation, subrogation, or substitution of a loan does not exhaust the possibilities of applying the deduction, provided that the new loan is intended for the amortization of the previous one. To avoid losing the right, the cancellation and the signing of the new contract must occur simultaneously in a single act. If a cancellation is carried out and subsequently, without a direct connection, a new loan is contracted, the right to the deduction for the new financing would be lost. The expenses associated with the change of loan shall also be deductible if they are carried out simultaneously.
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