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A taxpayer asks whether they can continue to claim the deduction for investment in their main residence after cancelling an original mortgage loan and taking out a new one to repay it. The Directorate General for Taxes (DGT) responds that this is possible, provided the new loan is used to amortise the previous one and does not constitute a credit operation lacking continuity.
Cuestión planteada Posibilidad de seguir practicando la deducción por inversión en vivienda habitual por las cantidades que satisfaga por la amortización del nuevo préstamo. En caso afirmativo, si, además, puede practicarla también en función de los gastos globales ocasionados en la cancelación y constitución de uno y otro préstamo, respectivamente.
La sustitución de un préstamo por otro no agota el derecho a la deducción, ya que solo modifica las condiciones de financiación. Podrán deducirse las anualidades y gastos del nuevo préstamo en la parte proporcional que sea atribuible a la amortización del préstamo originario destinado a la vivienda. No será deducible la parte proporcional de las anualidades que corresponda al incremento del principal que no sea para la adquisición de la vivienda. Se requiere acreditar el destino de los fondos y la justificación de su devolución.
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