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A taxpayer applying the tax deduction for investment in their main residence under the transitional regime asks whether they can continue to do so after replacing their current mortgage with a new one under better terms. The DGT rules that the substitution or novation of a loan does not exhaust the right to the deduction, provided that the new loan is used to repay the previous one.
Cuestión planteada Posibilidad de seguir practicando la deducción por inversión en vivienda habitual por las cantidades que satisfaga del nuevo préstamo.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cuotas del nuevo préstamo (amortización e intereses) dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. Si hay ampliación de principal, solo será deducible la parte destinada a cubrir costes de cancelación del préstamo anterior; la parte destinada a otros fines no es deducible. Para mantener el derecho, la cancelación y la firma del nuevo contrato deben producirse de forma sucesiva en un mismo acto.
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