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A taxpayer inquired whether they could continue to deduct the principal repayments and interest of a new loan that replaces a previous one to finance their main residence. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not preclude the possibility of claiming the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Posibilidad de seguir deduciéndose por adquisición de vivienda habitual por las cantidades que satisfaga por amortización del principal e intereses del nuevo préstamo, así como por los gastos ocasionados por el cambio de préstamo.
La sustitución de un préstamo o crédito por otro, incluso su ampliación, no concluye el proceso de financiación de la inversión ni agota la deducción, pues solo modifica las condiciones de financiación. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la vivienda. No obstante, si se produce una cancelación de la deuda y una posterior obtención de crédito sin continuidad entre ambos, se perdería el derecho a la deducción por la nueva financiación. La deducción se mantiene si la cancelación del primero se realiza con parte del principal del nuevo préstamo constituido en el mismo acto.
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