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A taxpayer inquired whether they could continue to claim a tax deduction for investment in their principal residence after redeeming their current mortgage and taking out a new one with a different lender. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not exhaust the right to the deduction, provided the substitution is carried out simultaneously.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota las posibilidades de la deducción, siempre que el nuevo préstamo se destine a la amortización del anterior. Para mantener el derecho, la cancelación del préstamo originario y la firma del nuevo contrato deben producirse en un mismo acto o de forma simultánea. Si se realiza en momentos diferentes y sin conexión directa, se perdería el derecho a la deducción por la nueva financiación. Las cuotas del nuevo préstamo serán deducibles en la parte proporcional atribuible a la amortización del préstamo original.
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