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The applicant asks whether they can maintain the tax deduction for investment in their main residence after modifying the term and interest rate of three mortgage loans without increasing the principal amount. The Directorate General for Tax (DGT) responds that the novation or substitution of a loan does not exhaust the right to the deduction, provided that the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar los cambios indicados, podrá mantener el derecho a practicar la deducción en los mismos términos en los que venía haciéndolo con anterioridad a estos.
La novación, subrogación o sustitución de un préstamo, incluso su ampliación, no concluye el proceso de financiación ni agota el derecho a la deducción, siempre que el préstamo resultante se dedique efectivamente a la amortización del anterior. Las anualidades y gastos del nuevo préstamo serán deducibles en la parte proporcional atribuible a la amortización del préstamo originario. En el caso concreto, variar los vencimientos y el tipo de interés sin incrementar el capital pendiente no altera el derecho a la deducción. El derecho a la deducción se calcula según las cuantías satisfechas vinculadas al importe proporcional que corresponde al contribuyente en el principal y en la parte indivisa de la vivienda.
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