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A taxpayer applying the deduction for investment in primary residence asks whether they can continue to deduct installments after subrogating their mortgage to another entity. The DGT responds that subrogation or novation does not exhaust the right to the deduction, provided that the new loan is used to amortize the previous one.
Question posed: Whether, after performing the restructuring operation through subrogation or cancellation and new contracting, the taxpayer will have the same right to deduct the amounts that they amortize or satisfy through the resulting form of indebtedness.
The subrogation, novation, or substitution of a loan does not conclude the financing process nor exhaust the possibility of applying the deduction. The installments of the new loan (amortization and interest) entitle the taxpayer to the deduction in the proportional part attributable to the original loan intended for the residence. The portion of the annual payments corresponding to the increase in principal intended for other purposes shall not be deductible. In the specific case, as the same outstanding principal is maintained, the previous rights are preserved.
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