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The applicant asks whether they can continue to claim the tax deduction for investment in their principal residence after cancelling their current mortgage and taking out a new one with a different lender. The Directorate General for Taxes (DGT) rules that if the cancellation and the new contract are carried out simultaneously, the right to the deduction is maintained.
Cuestión planteada Si, tras realizar la operación de reestructuración, mediante cancelación y nueva contratación de préstamo, tendrá el mismo derecho a deducir por las cuantías que por este amortice o satisfaga. Si los gastos que genere la operación son deducibles.
La novación, subrogación o sustitución de un préstamo no agota la posibilidad de practicar la deducción, siempre que el nuevo préstamo se destine a la amortización del anterior. Si la cancelación y la firma del nuevo contrato se producen en un mismo acto, los gastos generados por la operación también serán deducibles. No obstante, la parte proporcional de las cuotas que corresponda a un incremento del principal destinado a fines distintos a la adquisición de la vivienda no será deducible. Si la cancelación y la nueva contratación ocurren en momentos diferentes y sin conexión directa, se perdería el derecho a la deducción por la nueva financiación.
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