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A taxpayer has enquired whether they can continue to claim a tax deduction for investment in their main residence after acquiring full ownership of a property and replacing the original mortgage with a new loan. The Directorate General for Taxes (DGT) has ruled that the deduction may only be claimed for the proportional part corresponding to the property acquired before 2013.
Question posed: Whether the deduction for investment in primary residence may continue to be applied based on the amounts satisfied through the amortization of the new loan; both for the 50% ownership acquired in 2000 and for the other 50% acquired in 2016.
The deduction for investment in primary residence is only applicable to the portion of the dwelling acquired prior to 2013 under the transitional regime. The substitution of one mortgage loan for another does not extinguish the right to the deduction, provided that the new loan is intended to amortize the previous one. Only the installments of the new loan that correspond proportionally to the principal of the original loan attributable to the portion of the dwelling acquired before 2013 shall be deductible. The portion of the new loan financing the acquisition of the property made after 2012 is not deductible.
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