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The consultant asks whether they can continue claiming the deduction for their primary residence after cancelling their existing mortgage and taking out a new one with another lender. The DGT responds that replacing a loan with another does not extinguish the right to deduction if there is a direct link between the two operations.
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.
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