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The taxpayer asks whether they can continue to claim the deduction for investment in their main residence after replacing their original mortgage with a new one in 2015. The DGT rules that replacing a loan with another for the purpose of amortising the previous one allows the right to the deduction to be maintained under the transitional regime.
Cuestión planteada Posibilidad de seguir practicando la deducción a partir de 2015 por las cantidades destinadas a amortizar el nuevo préstamo; considerando, además, el hecho de haber sido suprimida con efectos de 2013 la deducción por inversión en vivienda habitual.
La sustitución de un préstamo por otro, con las mismas o distintas garantías y condiciones, no agota la posibilidad de practicar la deducción siempre que el nuevo préstamo se destine efectivamente a la amortización del anterior. Las cantidades satisfechas por el nuevo préstamo (amortización e intereses) darán derecho a deducción en la parte proporcional del capital destinado a cancelar el préstamo originario. Para ello, es necesario cumplir los requisitos del régimen transitorio de la disposición transitoria decimoctava de la LIRPF y los límites de la situación patrimonial del artículo 70.
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