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A married couple inquires whether, by cancelling their current mortgage to contract a new one with another entity due to the rise in the Euribor, they will lose the right to the deduction for investment in the primary residence. The DGT responds that the right is not lost if the cancellation and the new contracting are carried out simultaneously and the new loan is intended to amortize the previous one.
Question posed: Whether, after performing the restructuring operation through the cancellation and new contracting of a loan, they will have the same right to deduct the amounts that they amortize or satisfy through it.
The novation, subrogation, or substitution of a loan does not conclude the financing process nor exhaust the possibility of applying the deduction, provided that the resulting loan is effectively dedicated to the amortization of the previous one. To avoid losing the right, the cancellation of the original loan and the signing of the new contract must occur in a single act or simultaneously. The installments of the new loan will entitle the taxpayer to the deduction in the proportional part attributable to the amortization of the loan intended for the acquisition of the residence.
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