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A taxpayer inquired whether switching banks by cancelling an existing mortgage and taking out a new one preserves the right to the main residence investment tax deduction, and whether the transaction costs are deductible. The Directorate General for Taxes (DGT) ruled that if the operations are carried out simultaneously, the right is maintained and the costs are deductible.
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 las posibilidades 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 realizan en un mismo acto simultáneo, los gastos generados por la cancelación del préstamo originario y la constitución del nuevo 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 susceptible de deducción.
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