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A taxpayer inquires whether they may continue to deduct mortgage loan installments after changing banking entities through subrogation or novation. The DGT responds that the modification of financing conditions does not exhaust the right to the deduction, provided that the new loan is intended to amortize the previous one.
Question posed: Whether, after performing the restructuring operation through subrogation or novation of the loan, the taxpayer will have the same right to deduct the amounts that this amortizes or satisfies.
The novation, subrogation, 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 shall entitle the taxpayer to a deduction in the proportional part attributable to the amortization of the original loan intended for the residence. If there is an increase in the principal, only the portion intended to cover the cancellation costs of the previous loan shall be deductible; the portion intended for other purposes shall not be eligible for deduction. To maintain the right, the cancellation and the new contracting must occur simultaneously or in a linked manner.
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