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A taxpayer inquired whether they could continue to claim the main residence investment tax deduction after switching banks to improve mortgage terms, provided the loan amount remains the same. The Directorate General for Taxes (DGT) ruled that replacing one loan with another does not exhaust the right to the deduction, provided the substitution is carried out simultaneously.
Cuestión planteada Si, por el nuevo préstamo que contrate tendrá el mismo derecho a deducir los mismos porcentajes sobre las cuantías que por este amortice o satisfaga. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la posibilidad de practicar la deducción, ya que solo modifica las condiciones acordadas. Para mantener el derecho, la cancelación del préstamo anterior y la firma del nuevo deben producirse de forma simultánea, empleando el principal obtenido para la cancelación. En este caso, las cuotas (amortización e intereses) y los gastos de cancelación y constitución del nuevo préstamo serán deducibles. No se podrá deducir la parte proporcional de las anualidades que corresponda a un incremento del principal destinado a otros fines.
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