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A taxpayer wishes to cancel an old mortgage loan to enter into a new one, ensuring that a garage space is no longer included as collateral. The Directorate-General for Tax (DGT) rules that replacing one loan with another does not exhaust the right to the tax deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, por el nuevo préstamo tendrá el mismo derecho a practicar la deducción por las cuantías que satisfaga para su amortización, aunque una de las plazas de garaje se haya excluido como garantía hipotecaria.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción. Las cantidades satisfechas por el nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. El hecho de liberar de responsabilidad hipotecaria a una de las plazas de garaje no afecta al derecho a la deducción por las cantidades vinculadas al préstamo. No será deducible la parte proporcional de las anualidades que corresponda al incremento del principal destinado a fines distintos a la adquisición de la vivienda.
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