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A taxpayer inquired whether the tax deduction for investment in their main residence remains valid after changing their mortgage through subrogation or a new loan agreement. The Directorate General for Taxes (DGT) ruled that modifying financing conditions does not extinguish the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante subrogación o cancelación y nueva contratación, por la resultante forma de endeudamiento, tendrá el mismo derecho a deducir por las cuantías que por esta 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. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la vivienda. Si hay ampliación de principal, solo será deducible la parte destinada a cubrir costes de cancelación del préstamo anterior; el exceso destinado a otros fines no será susceptible de deducción. Una cancelación y nueva contratación sin conexión entre ambas implicaría la pérdida del derecho a la deducción para la nueva financiación.
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