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The consultant asks whether interest on a new mortgage for a rented property can be deducted if the original loan is cancelled and replaced by a new one without subrogation. The DGT responds that cancelling the original loan with own funds loses financial traceability and means the new capital cannot be considered invested in the property.
Cuestión planteada
Para que los intereses sean deducibles, debe existir una sucesión directa o concatenación entre la cancelación del préstamo anterior y la firma del nuevo. Si la cancelación del préstamo originario se realiza íntegramente con fondos propios, desaparece la trazabilidad financiera con la adquisición del inmueble. En este caso, el nuevo préstamo no se considera invertido en la adquisición a efectos del artículo 13.a) del RIRPF y sus intereses no son deducibles.
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