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The applicant asks whether the right to a tax deduction is maintained when cancelling an old mortgage loan and taking out a new one with a different entity for their main residence. The Directorate General for Tax (DGT) responds that if the cancellation and the new contract are carried out as a single transaction, the right to deduct instalments and expenses is preserved.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota el derecho a la deducción, siempre que el nuevo préstamo se destine a amortizar el anterior. Si la cancelación y la firma del nuevo contrato ocurren de forma simultánea, las anualidades y gastos derivados (incluida la cancelación registral) son deducibles. No obstante, la parte de las cuotas correspondiente a un incremento del principal destinado a otros fines no será deducible. En caso de que la cancelación y la nueva contratación ocurran en momentos distintos y sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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