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The applicant asks whether changing mortgage conditions (via novation, subrogation, or replacement) preserves the right to the tax deduction for investment in the main residence. The DGT rules that these operations do not interrupt the financing process, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, en estudio, 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 agota las posibilidades de practicar la deducción, pues solo modifica las condiciones de financiación. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional que sea atribuible a la amortización del préstamo originario destinado a la vivienda. Si hay ampliación de principal, solo será deducible la parte destinada a cubrir los costes de cancelación del préstamo primigenio. No será deducible la parte del incremento del principal destinada a otros fines ajenos a la adquisición de la vivienda.
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