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A taxpayer inquired whether the right to claim tax relief for investment in their main residence is preserved when changing a mortgage through subrogation or a new contract. The Directorate General for Taxes (DGT) ruled that modifying financing conditions does not preclude the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante subrogación o cancelación y nueva contratación, por la resultante forma de endeudamiento, tendrá el mismo derecho a deducir por las cuantías que por esta amortice o satisfaga. Si los gastos que genere la operación son deducibles. Si para demostrar la continuidad ente los préstamos, es necesario abonar los costes de cancelación con parte del principal del nuevo préstamo.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la deducción, pues solo modifica las condiciones acordadas. Las cuotas e intereses del nuevo préstamo, así como los gastos de cancelación del anterior, son deducibles en la parte proporcional atribuible a la amortización del préstamo originario. Si hay ampliación de principal, solo será deducible la parte destinada a cubrir los costes de cancelación del préstamo primigenio. Para mantener el derecho, la nueva financiación debe estar vinculada a la cancelación del préstamo anterior, lo que no requiere necesariamente que los gastos se paguen con el principal del nuevo préstamo.
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