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A taxpayer applying for the main residence investment tax deduction for a loan taken out before 2013 has enquired whether this right is maintained when switching banks by cancelling the current loan and taking out a new one. The Directorate General for Taxes (DGT) has ruled that if the cancellation and the new contract are carried out as a single transaction, the right to the deduction is not lost.
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 la posibilidad de practicar la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. Si la cancelación y la firma del nuevo contrato se producen de forma simultánea, se mantiene el derecho a la deducción por las cuotas y gastos que se satisfagan. No obstante, la parte proporcional de las anualidades correspondiente a un incremento del principal destinado a fines distintos a la adquisición de la vivienda no será deducible. En caso de que la cancelación y la nueva contratación ocurran en momentos diferentes y sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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