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Consultants inquired whether changing current mortgage conditions (via novation, subrogation, or substitution) results in the loss of the tax deduction for investment in the main residence. The Directorate-General for Tax (DGT) ruled that modifying financing conditions does not preclude the deduction, provided the new loan is used to repay the previous one.
Cuestión planteada Si, tras realizar la operación de reestructuración, en estudio, por la resultante forma de endeudamiento, tendrá el mismo derecho a deducir por las cuantías que por esta amorticen o satisfagan.
La novación, subrogación o sustitución de un préstamo, incluso su ampliación, no concluye el proceso de financiación ni agota la deducción, pues solo modifica las condiciones acordadas. Las cuotas del nuevo préstamo darán derecho a deducción en la parte proporcional atribuible a la amortización del préstamo originario destinado a la vivienda. Si hay ampliación de principal, solo será deducible la parte destinada a cubrir los costes de cancelación del préstamo primigenio. No será deducible la parte del incremento del principal destinada a otros fines ajenos a la adquisición de la vivienda.
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