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A taxpayer wishes to replace their current mortgage loan with a new one from a different financial institution for the acquisition of their main residence. The Directorate General for Tax Assurance (DGT) rules that replacing a loan does not exhaust the right to the tax deduction, provided that the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la sustitución, podrá mantener el derecho a practicar la deducción en los mismos términos en los que viene haciéndolo con el préstamo actual.
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. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario. Si se realiza una ampliación de principal, solo será deducible la parte destinada a cubrir costes de cancelación del préstamo primigenio, excluyendo lo destinado a otros fines. Para mantener el derecho, la cancelación del préstamo anterior y la firma del nuevo deben producirse de forma simultánea.
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