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A taxpayer inquired whether they could continue to claim a deduction for investment in their main residence after replacing the original loan with a new one to acquire full ownership of the property. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not exhaust the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada A. Posibilidad de seguir practicando la deducción por inversión en vivienda habitual en función de las cantidades que periódicamente satisfaga por la amortización del nuevo préstamo por la parte que este se vincule con la adquisición de la vivienda, tanto al suplir a la cuantía que del préstamo precedente financiaba la adquisición de su mitad indivisa originaria, como al financiar la adquisición de la nueva mitad; asimismo posibilidad de practicar la deducción por los gastos ocasionados por el cambio de préstamo hipotecario, con independencia de cómo estos se financien.
La sustitución de un préstamo por otro con las mismas garantías no concluye el proceso de financiación de la inversión. El contribuyente podrá deducirse las anualidades y gastos del nuevo préstamo en la parte proporcional que del capital obtenido se haya destinado a la reducción o cancelación del préstamo precedente vinculado a la adquisición. Si el nuevo préstamo incluye a otros prestatarios solidarios, el contribuyente solo podrá deducirse la parte que le corresponda, a menos que acredite que los demás prestatarios le han prestado su parte para completar la financiación.
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