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A taxpayer inquired whether they could retain the tax deduction for investment in their main residence after cancelling their current mortgage and entering into a new one, which involved removing a co-debtor and potentially increasing the principal amount. The Directorate General for Tax (DGT) ruled that replacing the loan does not exhaust the right to the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la sustitución, incrementando o no el principal, podrá mantener el derecho a practicar la deducción, por la totalidad de las cantidades que satisfaga, hasta el límite máximo legal. Si los gastos en que incurrirá por la sustitución tienen la consideración de deducibles.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota el derecho a la deducción, siempre que el nuevo préstamo se destine efectivamente a la amortización del anterior. Las cantidades satisfechas por el nuevo préstamo son deducibles en la parte proporcional atribuible a la amortización del préstamo originario. Si se incrementa el principal, la parte destinada a otros fines distintos a la adquisición de la vivienda no será deducible. La operación debe ser simultánea para mantener el vínculo; si se cancela la deuda y se contrata un nuevo préstamo en momentos distintos sin conexión, se pierde el derecho a la deducción.
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