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A taxpayer has enquired whether they can continue to claim tax relief for investment in their main residence after cancelling their original mortgage to take out two new financial products. The Directorate General for Taxes (DGT) has ruled that replacing one loan with others does not exhaust the right to the deduction, provided the new capital is used to repay the previous loan.
Cuestión planteada Posibilidad de seguir deduciéndose por adquisición de vivienda habitual por las cantidades que satisfaga por amortización del principal e intereses de los dos nuevos productos de endeudamiento, así como por los gastos ocasionados por el cambio.
La sustitución de un préstamo por otro u otros, incluso su ampliación, no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cuotas de los nuevos préstamos darán derecho a deducción en la parte proporcional que sea atribuible a la amortización del préstamo originario destinado a la vivienda. No obstante, la parte proporcional que corresponda a un incremento del principal con finalidad distinta a la adquisición de la vivienda no será objeto de deducción. Si se produce una cancelación y posterior obtención de crédito sin continuidad entre ambos, se perdería el derecho a la deducción.
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