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A taxpayer inquired whether they could continue to claim the tax deduction for investment in their main residence after replacing their original mortgage with a new loan offering better terms. The Directorate General for Taxes (DGT) ruled that this is possible, provided 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 por la amortización del nuevo préstamo. En caso afirmativo, si, además, puede practicarla también en función de los gastos globales ocasionados en la cancelación y constitución de uno y otro préstamo, respectivamente.
La sustitución de un préstamo por otro no agota el derecho a la deducción, ya que solo modifica las condiciones de financiación. Las cuotas de amortización, intereses y gastos de constitución o cancelación del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible al préstamo originario. No obstante, si se produce una cancelación de deuda sin continuidad con la nueva financiación, se perdería el derecho a la deducción por la nueva operación.
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