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A taxpayer has enquired whether they can continue to claim tax relief for investment in their main residence after performing a novation or subrogation of their mortgage loan. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the new loan is used to repay the previous one and the link to the original acquisition of the property is maintained.
Question posed: Possibility of continuing to claim the deduction for investment in the primary residence for the amounts paid for the amortization of the new loan. If affirmative, whether it can also be claimed based on the global expenses incurred in the cancellation and establishment of each loan, respectively.
The substitution of one loan for another does not exhaust the right to deduction, as it only modifies the financing conditions. The amortization installments, interest, and expenses of the new loan (including the registry cancellation of the previous one) entitle the taxpayer to the deduction in the proportional part attributable to the original loan. However, if the debt is cancelled and a new credit is obtained without continuity between the two, the right to deduction for the new financing would be lost.
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