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The inquirer asks whether they can continue to claim the tax deduction for investment in their main residence after changing their loan conditions. The Directorate General for Tax (DGT) rules that novation or subrogation does not interrupt the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, en caso de novación, subrogación con otra entidad o cancelación del préstamo y contratación con otra entidad, tendrá el mismo derecho a la aplicación de esta deducción por inversión en vivienda habitual.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de la deducción, pues solo modifica las condiciones acordadas. Las cuotas y gastos del nuevo préstamo dan derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. No obstante, una cancelación de deuda seguida de un nuevo crédito sin conexión entre ambos se consideraría una operación distinta que perdería el derecho a la deducción. El derecho se mantiene si la cancelación del primero se realiza con parte o todo el principal del nuevo préstamo constituido en el mismo acto.
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