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The applicant asks whether modifying mortgage conditions (via novation, subrogation, or substitution) preserves the right to the tax deduction for investment in the main residence. The Directorate-General for Tax (DGT) rules that these operations do not extinguish the right to 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 amortice o satisfaga.
La novación, subrogación o sustitución de un préstamo, incluso con ampliación, no concluye el proceso de financiación ni agota la deducción. Las cuotas del nuevo préstamo dan 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 costes de cancelación del préstamo primigenio; la parte destinada a otros fines no es deducible. No se permite la deducción si se cancela la deuda y se obtiene un nuevo crédito sin conexión entre ambos.
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