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A taxpayer asks whether they can continue deducting mortgage payments for their primary residence if they cancel their current loan and take out a new one with another lender. The DGT responds that if cancellation and the new loan are carried out in a single transaction, the right to deduction remains for amounts paid.
Question posed: Whether, after carrying out the restructuring operation through the cancellation and new contracting of a loan, 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 used to amortize the previous one. To maintain the right, the cancellation of the old loan and the signing of the new one must be carried out in a single simultaneous act. If they are distinct operations performed at different times, the right to the deduction for the new financing would be lost. The installments of the new loan are deductible in the proportional part attributable to the amortization of the original loan.
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