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A taxpayer inquired whether they could continue to claim the deduction for investment in their main residence after cancelling an old mortgage to take out a new one with better terms. The DGT ruled that replacing one loan with another does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Question posed: Possibility of continuing to claim the deduction for the acquisition of one's primary residence for the amounts paid for the amortization of the principal and interest of the new loan, as well as for the expenses incurred by the change of loan.
The substitution or extension of a loan does not conclude the financing process nor exhaust the possibility of applying the deduction. The installments of the new loan (principal and interest) entitle the taxpayer to a deduction in the proportional part attributable to the amortization of the original loan. However, the proportional part of the annuities corresponding to the increase in principal due to the extension shall not be subject to deduction. The break in continuity between the canceled financing and the new one must be avoided to prevent the loss of the right.
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