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The taxpayer sought to determine whether they could continue applying the deduction for investment in a primary residence after replacing their mortgage with another from a different entity. The DGT responds that the substitution of one loan for another does not exhaust the right to the deduction, provided that the new loan is used to amortize the previous one.
Question posed: Possibility of continuing to claim deductions for the acquisition of a primary residence for the amounts allocated to the amortization of the new loan, as well as for the expenses incurred by the mortgage change.
The substitution of one loan for another with the same guarantees and conditions does not imply the conclusion of the financing process nor the exhaustion of deduction possibilities. The amortization installments, interest, and expenses of the new loan shall entitle the taxpayer to a deduction in the proportional part allocated to the amortization of the original loan. However, a debt cancellation followed by the obtaining of new credit without continuity would be considered a distinct operation that would result in the loss of the right to the deduction.
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