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A taxpayer inquired whether they could continue to claim a tax deduction for investment in their main residence after replacing their mortgage through subrogation or by cancelling the existing loan and entering into a new one. The Directorate General for Taxes (DGT) ruled that a change in financing conditions 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 operación de reestructuración, mediante subrogación o cancelación y nueva contratación, por la resultante forma de endeudamiento, tendrá el mismo derecho a deducir por las cuantías que por esta amortice o satisfaga. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no concluye el proceso de financiación ni agota la deducción, pues solo modifica las condiciones acordadas. Las cuotas e intereses del nuevo préstamo son deducibles en la parte proporcional atribuible a la amortización del préstamo originario. Si se realiza la cancelación y la nueva contratación de forma simultánea, los gastos generados por ambas operaciones son deducibles. No obstante, si se cancela la deuda y se contrata un nuevo préstamo en momentos distintos sin conexión directa, se perdería el derecho a la deducción para la nueva financiación.
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