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The inquirer asks whether replacing their current mortgage with a new one (via subrogation or cancellation and new contracting) allows them to continue claiming the tax deduction for investment in their main residence, and whether the costs associated with the change are deductible. The DGT responds that modifying financing conditions 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 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 destinado a la vivienda. Si la cancelación y la nueva contratación se realizan 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 un momento posterior sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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